Rule2022-00292

Coronavirus State and Local Fiscal Recovery Funds

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
January 27, 2022
Effective
April 1, 2022

Issuing agencies

Treasury Department

Abstract

The Secretary of the Treasury (Treasury) is adopting as final the interim final rule published on May 17, 2021, with amendments. This rule implements the Coronavirus State Fiscal Recovery Fund and the Coronavirus Local Fiscal Recovery Fund established under the American Rescue Plan Act.

Full Text

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[Federal Register Volume 87, Number 18 (Thursday, January 27, 2022)]
[Rules and Regulations]
[Pages 4338-4454]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-00292]



[[Page 4337]]

Vol. 87

Thursday,

No. 18

January 27, 2022

Part II





Department of the Treasury





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31 CFR Part 35





Coronavirus State and Local Fiscal Recovery Funds; Final Rule

Federal Register / Vol. 87, No. 18 / Thursday, January 27, 2022 / 
Rules and Regulations

[[Page 4338]]


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DEPARTMENT OF THE TREASURY

31 CFR Part 35

RIN 1505-AC77


Coronavirus State and Local Fiscal Recovery Funds

AGENCY: Department of the Treasury.

ACTION: Final rule.

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SUMMARY: The Secretary of the Treasury (Treasury) is adopting as final 
the interim final rule published on May 17, 2021, with amendments. This 
rule implements the Coronavirus State Fiscal Recovery Fund and the 
Coronavirus Local Fiscal Recovery Fund established under the American 
Rescue Plan Act.

DATES: The provisions in this final rule are effective April 1, 2022.

FOR FURTHER INFORMATION CONTACT: Katharine Richards, Director, 
Coronavirus State and Local Fiscal Recovery Funds, Office of Recovery 
Programs, Department of the Treasury, (844) 529-9527.

SUPPLEMENTARY INFORMATION:

I. Introduction

Overview

    Since the first case of coronavirus disease 2019 (COVID-19) was 
discovered in the United States in January 2020, the pandemic has 
caused severe, intertwined public health and economic crises. In March 
2021, as these crises continued, the American Rescue Plan Act of 2021 
(ARPA) \1\ established the Coronavirus State and Local Fiscal Recovery 
Funds (SLFRF) to provide state, local, and Tribal governments \2\ with 
the resources needed to respond to the pandemic and its economic 
effects and to build a stronger, more equitable economy during the 
recovery. The U.S. Department of the Treasury (Treasury) issued an 
interim final rule implementing the SLFRF program on May 10, 2021 \3\ 
and has since disbursed over $240 billion to state, local, and Tribal 
governments and received over 1,500 public comments on the interim 
final rule. Treasury is now issuing this final rule which responds to 
public comments, implements the ARPA statutory provisions on eligible 
and ineligible uses of SLFRF funds, and makes several changes to the 
provisions of the interim final rule, summarized below in the section 
Executive Summary of Major Changes.
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    \1\ Public Law 117-2. <a href="https://www.congress.gov/117/plaws/publ2/PLAW-117publ2.pdf">https://www.congress.gov/117/plaws/publ2/PLAW-117publ2.pdf</a>.
    \2\ Throughout this Supplementary Information, Treasury uses 
``state, local, and Tribal governments'' or ``recipients'' to refer 
generally to governments receiving SLFRF funds; this includes 
states, territories, Tribal governments, counties, metropolitan 
cities, and nonentitlement units of local government.
    \3\ 86 FR 26786 (May 17, 2021).
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    Since Treasury issued the interim final rule in May 2021, both the 
public health and economic situations facing the country have evolved. 
On the public health front, the United States has made tremendous 
progress in the fight against COVID-19, including a historic 
vaccination campaign that has reached over 80 percent of adults with at 
least one dose and is reaching millions of children as well.\4\ 
However, the disease continues to present an imminent threat to public 
health, especially among unvaccinated individuals. As the Delta variant 
spread across the country this summer and fall, the United States faced 
another severe wave of cases, deaths, and strain on the healthcare 
system, with the risk of hospitalization and mortality exponentially 
greater to unvaccinated Americans. COVID-19 has now infected over 50 
million and killed over 800,000 Americans since January 2020; tens of 
thousands of Americans continue to be infected each day.\5\ Even as the 
nation recovers, new and emerging COVID-19 variants may continue to 
pose threats to both public health and the economy. Moving forward, 
state, local, and Tribal governments will continue to play a major role 
in responding through vaccination campaigns, testing, and other 
services.
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    \4\ Centers for Disease Control and Prevention, COVID Data 
Tracker: COVID-19 Vaccinations in the United States, <a href="https://covid.cdc.gov/covid-data-tracker/#vaccinations">https://covid.cdc.gov/covid-data-tracker/#vaccinations</a> (last visited 
December 31, 2021).
    \5\ Centers for Disease Control and Prevention, COVID Data 
Tracker, <a href="http://www.covid.cdc.gov/covid-data-tracker/#datatracker-home">http://www.covid.cdc.gov/covid-data-tracker/#datatracker-home</a> (last visited December 7, 2021).
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    The economic recovery similarly has made tremendous progress but 
faces continued risks from the disease and the disruptions it has 
caused. In the early months of the pandemic, the United States 
experienced the sharpest economic downturn on record, with unemployment 
spiking to 14.8 percent in April 2020.\6\ The economy has gradually 
added back jobs, with growth accelerating in the first half of 2021.\7\ 
However, as the Delta variant spread, the intensified health risks and 
renewed disruptions slowed growth, demonstrating the continued risks 
from the virus. By fall 2021, the economy had exceeded its pre-pandemic 
size \8\ and unemployment had fallen below 5 percent,\9\ but despite 
this progress, too many Americans remain unemployed, out of the labor 
force, or unable to pay their bills, with this pain particularly acute 
among lower-income Americans and communities of color. Again, moving 
forward, state, local, and Tribal governments will remain on the 
frontlines of the economic response and rebuilding a stronger economy 
in the aftermath of the pandemic.
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    \6\ U.S. Bureau of Labor Statistics, Unemployment Rate [UNRATE], 
retrieved from FRED, Federal Reserve Bank of St. Louis; <a href="https://fred.stlouisfed.org/series/UNRATE">https://fred.stlouisfed.org/series/UNRATE</a> (last visited December 7, 2021).
    \7\ Id.
    \8\ U.S. Bureau of Economic Analysis, Real Gross Domestic 
Product [GDPC1], retrieved from FRED, Federal Reserve Bank of St. 
Louis, <a href="https://fred.stlouisfed.org/series/GDPC1">https://fred.stlouisfed.org/series/GDPC1</a> (last visited 
December 7, 2021).
    \9\ U.S. Bureau of Labor Statistics, supra note 6.
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    However, as state, local, and Tribal governments continue to face 
substantial needs to respond to public health and economic conditions, 
they have also experienced severe impacts from the pandemic and 
resulting recession. State, local, and Tribal governments cut over 1.5 
million jobs in the early months of the pandemic amid sharp declines in 
revenue and remain over 950,000 jobs below their pre-pandemic 
levels.\10\ As the Great Recession demonstrated, austerity among state, 
local, and Tribal governments can hamper overall economic growth and 
severely curtail the ability of governments to serve their 
constituents.
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    \10\ U.S. Bureau of Labor Statistics, All Employees, State 
Government [CES9092000001] and All Employees, Local Government 
[CES9093000001], retrieved from FRED, Federal Reserve Bank of St. 
Louis, <a href="https://fred.stlouisfed.org/series/CES9092000001">https://fred.stlouisfed.org/series/CES9092000001</a> and <a href="https://fred.stlouisfed.org/series/CES9093000001">https://fred.stlouisfed.org/series/CES9093000001</a> (last visited December 7, 
2021).
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    Recognizing these imperatives, the SLFRF program provides vital 
resources for state, local, and Tribal governments to respond to the 
pandemic and its economic effects and to replace revenue lost due to 
the public health emergency, preventing cuts to government services. 
Specifically, the ARPA provides that SLFRF funds \11\ may be used:
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    \11\ The ARPA adds section 602 of the Social Security Act, which 
creates the State Fiscal Recovery Fund, and section 603 of the 
Social Security Act, which creates the Local Fiscal Recovery Fund 
(together, SLFRF). Sections 602 and 603 contain substantially 
similar eligible uses; the primary difference between the two 
sections is that section 602 establishes a fund for states, 
territories, and Tribal governments and section 603 establishes a 
fund for metropolitan cities, nonentitlement units of local 
government, and counties.
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    (a) To respond to the public health emergency or its negative 
economic impacts, including assistance to households, small businesses, 
and nonprofits, or aid to impacted industries such as tourism, travel, 
and hospitality;
    (b) To respond to workers performing essential work during the 
COVID-19

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public health emergency by providing premium pay to eligible workers;
    (c) For the provision of government services to the extent of the 
reduction in revenue due to the COVID-19 public health emergency 
relative to revenues collected in the most recent full fiscal year 
prior to the emergency; and
    (d) To make necessary investments in water, sewer, or broadband 
infrastructure.
    In addition, Congress specified two types of ineligible uses of 
funds: funds may not be used for deposit into any pension fund or, for 
states and territories only, to directly or indirectly offset a 
reduction in net tax revenue resulting from a change in law, 
regulation, or administrative interpretation.
    Issued May 10, 2021, Treasury's interim final rule provided further 
detail on eligible uses of funds within the four statutory categories, 
ineligible uses of funds, and administration of the program. The 
interim final rule provided state, local, and Tribal governments 
substantial flexibility to determine how best to use payments from the 
SLFRF program to meet the needs of their communities. The interim final 
rule aimed to facilitate swift and effective implementation by 
establishing a framework for determining the types of programs and 
services that are eligible under the ARPA along with examples of 
eligible uses of funds that state, local, and Tribal governments may 
consider.
    State, local, and Tribal governments are already deploying SLFRF 
funds to make an impact in their communities. The SLFRF program ensures 
that state, local, and Tribal governments have the resources needed to 
fight the pandemic, sustain and strengthen the economic recovery, 
maintain vital public services, and make investments that support long-
term growth, opportunity, and equity. Treasury looks forward to 
supporting and engaging with state, local, and Tribal governments as 
they use these funds to make transformative investments in their 
communities. Finally, with so many pressing and effective ways to use 
SLFRF funds, there is no excuse for waste, fraud, or abuse of these 
funds.
    Treasury received over 1,500 comments spanning nearly all aspects 
of the interim final rule. The final rule considers and responds to 
comments, provides clarification to many aspects of the interim final 
rule, and makes several changes to eligible uses under the program, 
summarized immediately below.

Executive Summary of Major Changes and Clarifications

    The final rule provides broader flexibility and greater simplicity 
in the program, in response to public comments. Among other 
clarifications and changes, the final rule provides for the following:
    <bullet> Public Health and Negative Economic Impacts: In addition 
to programs and services, the final rule clarifies that recipients may 
use funds for capital expenditures that support an eligible COVID-19 
public health or economic response. For example, recipients may build 
certain affordable housing, childcare facilities, schools, hospitals, 
and other projects consistent with the requirements in this final rule 
and the Supplementary Information.
    In addition, the final rule presumes that an expanded set of 
households and communities are ``impacted'' or ``disproportionately 
impacted'' by the pandemic, thereby allowing recipients to provide 
responses to a broad set of households and entities without requiring 
additional analysis. Further, the final rule provides a broader set of 
enumerated eligible uses available for these communities as part of 
COVID-19 public health and economic response, including making 
affordable housing, childcare, and early learning services eligible in 
all impacted communities and making certain community development and 
neighborhood revitalization activities eligible for disproportionately 
impacted communities.
    Further, the final rule allows for a broader set of uses to restore 
and support government employment, including hiring above a recipient's 
pre-pandemic baseline, providing funds to employees that experienced 
pay cuts or furloughs, avoiding layoffs, and providing retention 
incentives.
    <bullet> Premium Pay: The final rule offers more streamlined 
options to provide premium pay, by broadening the share of essential 
workers who can receive premium pay without a written justification 
while maintaining a focus on lower-income and frontline essential 
workers.
    <bullet> Revenue Loss: The final rule offers a standard allowance 
for revenue loss of up to $10 million, not to exceed a recipient's 
SLFRF award amount, allowing recipients to select between a standard 
amount of revenue loss or complete a full revenue loss calculation. 
Recipients that select the standard allowance may use that amount for 
government services.
    <bullet> Water, Sewer, and Broadband Infrastructure: The final rule 
significantly broadens eligible broadband infrastructure investments to 
address challenges with broadband access, affordability, and 
reliability, and adds additional eligible water and sewer 
infrastructure investments, including a broad range of lead remediation 
and stormwater management projects.

Structure of the Supplementary Information

    In addition to this Introduction, this Supplementary Information is 
organized into four sections: (1) Eligible Uses, (2) Restrictions on 
Use, (3) Program Administration Provisions, and (4) Regulatory 
Analyses.
    The Eligible Uses section describes the standards to determine 
eligible uses of funds in each of the four eligible use categories:
    (1) Responding to the public health and negative economic impacts 
of the pandemic (which includes several sub-categories)
    (2) Providing premium pay to essential workers
    (3) Providing government services to the extent of revenue loss due 
to the pandemic, and
    (4) Making necessary investments in water, sewer, and broadband 
infrastructure.
    Each eligible use category has separate and distinct standards for 
assessing whether a use of funds is eligible. Standards, restrictions, 
or other provisions in one eligible use category do not apply to the 
others. Therefore, recipients should first determine which eligible use 
category a potential use of funds fits within, then assess whether the 
potential use of funds meets the eligibility standard or criteria for 
that category. In the case of uses to respond to the public health and 
negative economic impacts of the pandemic, recipients should also 
determine which sub-category the eligible use fits within (i.e., public 
health, assistance to households, assistance to small businesses, 
assistance to nonprofits, aid to impacted industries, or public sector 
capacity and workforce), then assess whether the potential use of funds 
meets the eligibility standard for that sub-category. Treasury does not 
pre-approve uses of funds; recipients are advised to review the final 
rule and may pursue eligible projects under it.
    In some sections of the rule, Treasury identifies specific uses of 
funds that are eligible, called ``enumerated eligible uses''; for 
example, Treasury provides many enumerated eligible uses of funds to 
respond to the public health and negative economic impacts of the 
pandemic. Uses of funds that are not specifically named as eligible in 
this

[[Page 4340]]

final rule may still be eligible in two ways. First, under the revenue 
loss eligible use category, recipients have broad latitude to use funds 
for government services up to their amount of revenue loss due to the 
pandemic. A potential use of funds that does not fit within the other 
three eligible use categories may be permissible as a government 
service, which recipients can fund up to their amount of revenue loss. 
For example, transportation infrastructure projects are generally 
ineligible as a response to the public health and negative economic 
impacts of the pandemic; however, a recipient could fund these projects 
as a government service up to its amount of revenue loss, provided that 
other restrictions on use do not apply. See sections Revenue Loss and 
Restrictions on Use for further information. Second, the eligible use 
category for responding to the public health and negative economic 
impacts of the pandemic provides a non-exhaustive list of enumerated 
eligible uses, which means that the listed eligible uses include some, 
but not all, of the uses of funds that could be eligible. The Eligible 
Uses section provides a standard for determining if other uses of 
funds, beyond those specifically enumerated, are eligible. If a 
recipient would like to pursue a use of funds that is not specifically 
enumerated, the recipient should use the standard and other guidance 
provided in the section Public Health and Negative Economic Impacts to 
assess whether the use of funds is eligible.
    Next, the Restrictions on Use section describes limitations on how 
funds may be used. Treasury has divided the Restriction on Use section 
into (A) statutory restrictions under the ARPA, which include (1) 
offsetting a reduction in net tax revenue, and (2) deposits into 
pension funds, and (B) other restrictions on use, which include (1) 
debt service and replenishing reserves, (2) settlements and judgments, 
and (3) general restrictions. These restrictions apply to all eligible 
use categories; however, some restrictions apply only to certain types 
of recipient governments, and recipients are advised to review the 
final rule to determine which restrictions apply to their type of 
government (e.g., state, territory, Tribal government, county, 
metropolitan city, or nonentitlement unit of government). To reiterate, 
for recipient governments covered by a specific restriction, that 
restriction applies to all eligible use categories and any use of funds 
under the SLFRF program. Specifically:
    <bullet> For states and territories only, funds may not be used to 
offset directly or indirectly a reduction in net tax revenue resulting 
from a change in state or territory law.
    <bullet> For all recipients except Tribal governments, funds may 
not be used for deposits into a pension fund.
    <bullet> For all recipients, funds may not be used for debt service 
or replenishing financial reserves.
    <bullet> All recipients must also comply with three general 
restrictions. First, a recipient may not use SLFRF funds for a program, 
service, or capital expenditure that conflicts with or contravenes the 
statutory purpose of ARPA, including a program, service, or capital 
expenditure that includes a term or condition that undermines efforts 
to stop the spread of COVID-19. Second, recipients may not use SLFRF 
funds in violation of the conflict-of-interest requirements contained 
in the Award Terms and Conditions, including any self-dealing or 
violation of ethics rules. Lastly, recipients should be aware that 
federal, state, and local laws and regulations, outside of SLFRF 
program requirements, also apply, including for example, environmental 
laws and federal civil rights and nondiscrimination requirements, which 
include prohibitions on discrimination on the basis of race, color, 
national origin, sex (including sexual orientation and gender 
identity), religion, disability, age, or familial status (having 
children under the age of 18).
    The Program Administration Provisions section describes the 
processes and requirements for administering the program on an ongoing 
basis, specifically as relates to the following: Distribution of funds, 
timeline for using funds, transfer of funds from a recipient to 
different organizations, use of funds for program administration, 
reporting on use of funds, and remediation and recoupment of funds used 
for ineligible purposes. Of note, SLFRF funds may only be used for 
costs incurred within a specific time period, beginning March 3, 2021, 
with all funds obligated by December 31, 2024 and all funds spent by 
December 31, 2026. Recipients are advised to also consult Treasury's 
Reporting and Compliance Guidance for additional information on program 
administration processes and requirements, including applicability of 
the Uniform Guidance.
    Finally, the section Regulatory Analyses provides Treasury's 
analysis of the impacts of this rulemaking, as required by several 
laws, regulations, and Executive Orders.
    Throughout this Supplementary Information, statements using the 
terms ``should'' or ``must'' refer to requirements, except when used in 
summarizing opinions expressed in public comments. Statements using the 
term ``encourage'' refer to recommendations, not requirements.

II. Eligible Uses

A. Public Health and Negative Economic Impacts

Background
    Since the first case of COVID-19 was discovered in the United 
States in January 2020, the disease has infected over 50 million and 
killed over 800,000 Americans.\12\ The disease--and necessary measures 
to respond--have had an immense public health and economic impact on 
millions of Americans across many areas of life, as detailed below in 
the respective sections on Public Health and Negative Economic Impacts. 
Since the release of the interim final rule in May 2021, the country 
has made major progress in fighting the disease and rebuilding the 
economy but faces continued risks, as illustrated by the spread of the 
Delta variant and the resulting slowdown in the economic recovery. The 
SLFRF program, and Treasury's interim final rule, provide substantial 
flexibility to recipients to respond to pandemic impacts in their local 
community; this flexibility is designed to help state, local, and 
Tribal governments adapt to the evolving public health emergency and 
tailor their response as needs evolve and to the particular local needs 
of their communities.
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    \12\ Centers for Disease Control and Prevention, COVID Data 
Tracker, <a href="http://www.covid.cdc.gov/covid-data-tracker/#datatracker-home">http://www.covid.cdc.gov/covid-data-tracker/#datatracker-home</a> (last visited December 31, 2021).
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    Indeed, state, local, and Tribal governments face continued needs 
to respond at scale to the public health emergency. This includes 
continued public health efforts to slow the spread of the disease, to 
increase vaccination rates and provide vaccinations to new populations 
as they become eligible, to protect individuals living in congregate 
facilities, and to address the broader impacts of the pandemic on 
public health. Similarly, while a strong economic recovery is underway, 
the economy remains 3.9 million jobs below its pre-pandemic level, 
pointing to the continued need for response efforts, with low-income 
workers and communities of color facing elevated rates of unemployment 
and economic hardship.\13\ Long-standing disparities in health and 
economic outcomes in

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underserved \14\ communities, that amplified and exacerbated the 
impacts of the pandemic, also present continued barriers to full and 
equitable recovery.
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    \13\ U.S. Bureau of Labor Statistics, All Employees, Total 
Nonfarm [PAYEMS] <a href="https://fred.stlouisfed.org/series/PAYEMS">https://fred.stlouisfed.org/series/PAYEMS</a> (last 
visited December 7, 2021).
    \14\ Treasury uses ``underserved'' to refer to populations 
sharing a particular characteristic, as well as geographic 
communities, that have been systematically denied a full opportunity 
to participate in aspects of economic, social, and civic life. In 
the interim final rule, Treasury generally used the term 
``disadvantaged'' to refer to these same populations and 
communities.
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    As state, local, and Tribal governments work to meet the public 
health and economic needs of their communities, these governments are 
also confronting the need to rebuild their own capacity. Facing severe 
budget challenges during the pandemic, many state, local, and Tribal 
governments have been forced to make cuts to services or their 
workforces, including cutting over 1.5 million jobs from February to 
May 2020, or delay critical investments. As of fall 2021, state, local, 
and Tribal government employment remained over 950,000 jobs below pre-
pandemic levels.\15\ In the recovery from the Great Recession, cuts to 
state, local, and Tribal governments became a meaningful drag on 
economic growth for several years, and the SLFRF program provides the 
resources needed to re-invest in vital public services and workers to 
avoid this outcome.\16\
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    \15\ U.S. Bureau of Labor Statistics, All Employees, State 
Government [CES9092000001] and All Employees, Local Government 
[CES9093000001], retrieved from FRED, Federal Reserve Bank of St. 
Louis, <a href="https://fred.stlouisfed.org/series/CES9092000001">https://fred.stlouisfed.org/series/CES9092000001</a> and <a href="https://fred.stlouisfed.org/series/CES9093000001">https://fred.stlouisfed.org/series/CES9093000001</a> (last visited December 7, 
2021).
    \16\ Tracy Gordon, State and Local Budgets and the Great 
Recession, Brookings Institution (Dec. 31, 2012), <a href="http://www.brookings.edu/articles/state-and-local-budgets-and-the-great-recession">http://www.brookings.edu/articles/state-and-local-budgets-and-the-great-recession</a>.
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1. General Provisions: Structure and Standards
    Background: Sections 602(c)(1)(A) and 603(c)(1)(A) of the Social 
Security Act establish that recipients may use funds ``to respond to 
the public health emergency with respect to COVID-19 or its negative 
economic impacts, including assistance to households, small businesses, 
and nonprofits, or aid to impacted industries such as tourism, travel, 
and hospitality.'' The interim final rule established three categories 
within this eligible use: (1) Public health responses for those 
impacted by the pandemic, including the general public; (2) responses 
to the negative economic impacts that were experienced by those 
impacted as a result of the pandemic; and (3) additional services, 
either as a public health response or a response to the negative 
economic impacts of the pandemic, for disproportionately impacted 
communities.
    The interim final rule established the method to determine which 
specific programs or services may be eligible to respond to the public 
health emergency or to respond to the negative economic impacts of the 
public health emergency within this framework. The interim final rule 
included multiple enumerated uses that are eligible within each of 
these categories when provided to eligible populations, including 
populations that the interim final rule presumed to have been impacted 
(in the case of public health responses and responses to negative 
economic impacts) or disproportionately impacted (in the case of 
disproportionately impacted communities). Finally, the interim final 
rule also allowed recipients to designate additional individuals or 
classes as impacted or disproportionately impacted. The standards for 
each of these criteria under the interim final rule are discussed 
below.
    To assess whether a program or service would be eligible to respond 
to the public health emergency or its negative economic impacts, the 
interim final rule stated that, ``the recipient [is required] to, 
first, identify a need or negative impact of the COVID-19 public health 
emergency and, second, identify how the program, service, or other 
intervention addresses the identified need or impact [. . . .] 
[E]ligible uses under this category must be in response to the disease 
itself or the harmful consequences of the economic disruptions 
resulting from or exacerbated by the COVID-19 public health 
emergency.'' The enumerated eligible uses were presumed to meet this 
criterion.
    With respect to uses not specifically enumerated in the interim 
final rule as eligible public health responses, the interim final rule 
stated that, ``[t]o assess whether additional uses would be eligible 
under this category, recipients should identify an effect of COVID-19 
on public health, including either or both of immediate effects or 
effects that may manifest over months or years, and assess how the use 
would respond to or address the identified need.''
    With respect to uses not specifically enumerated in the interim 
final rule as eligible responses to a negative economic impact of the 
public health emergency, the interim final rule stated that 
``[e]ligible uses that respond to the negative economic impacts of the 
public health emergency must be designed to address an economic harm 
resulting from or exacerbated by the public health emergency. In 
considering whether a program or service would be eligible under this 
category, the recipient should assess whether, and the extent to which, 
there has been an economic harm, such as loss of earnings or revenue, 
that resulted from the COVID-19 public health emergency and whether, 
and the extent to which, the use would respond to or address this 
harm.\17\ A recipient should first consider whether an economic harm 
exists and whether this harm was caused or made worse by the COVID-19 
public health emergency.'' The interim final rule went on to say that: 
``In addition, the eligible use must `respond to' the identified 
negative economic impact. Responses must be related and reasonably 
proportional to the extent and type of harm experienced; uses that bear 
no relation or are grossly disproportionate to the type or extent of 
harm experienced would not be eligible uses.''
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    \17\ In some cases, a use may be permissible under another 
eligible use category even if it falls outside the scope of section 
(c)(1)(A) of section 602 and 603 of the Social Security Act.
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    Throughout this final rule, Treasury refers to households, 
communities, small businesses, nonprofits, and industries that 
experienced public health or negative economic impacts of the pandemic 
as ``impacted.'' The first section in the interim final rule under this 
eligible use category included public health responses for these 
impacted classes. The second category in the interim final rule under 
this eligible use category included responses to the negative economic 
impacts that were experienced by these impacted classes as a result of 
the pandemic.
    The interim final rule further recognized that certain populations 
have experienced disproportionate health or negative economic impacts 
during the pandemic, as pre-existing disparities in these communities 
amplified the impacts of the pandemic. For example, the interim final 
rule recognized that the negative economic effects of the pandemic were 
particularly pronounced among lower-income families, who were more 
likely to experience income loss and more likely to have a job that 
required in-person work. The interim final rule recognized the role of 
pre-existing social vulnerabilities and disparities in driving the 
disparate health and economic outcomes and presumed that programs 
designed to address these health or economic disparities are responsive 
to the public health or negative economic impacts of the COVID-19 
public health emergency, when provided in disproportionately impacted 
communities. In addition to identifying certain populations and 
communities

[[Page 4342]]

presumed to be disproportionately impacted, it also empowered 
recipients to identify other disproportionately impacted households, 
populations, communities, or small businesses. The interim final rule 
provided that, in identifying these disproportionately impacted 
communities, recipients should be able to support their determination 
that the pandemic resulted in disproportionate public health or 
economic outcomes to the specific populations, households, or 
geographic areas to be served.
    Throughout this final rule, Treasury refers to those households, 
communities, small businesses, and nonprofits that experienced 
disproportionate public health or negative economic impacts of the 
pandemic as ``disproportionately impacted.'' The third category in the 
interim final rule under this eligible use included public health 
responses and responses to the negative economic impacts for these 
disproportionately impacted classes.
    The interim final rule provided significant flexibility for 
recipients to determine which households, populations, communities, or 
small businesses have been impacted and/or disproportionately impacted 
by the pandemic and to identify appropriate responses. The interim 
final rule included several provisions to provide simple methods for 
recipients to identify impacts and design programs to address those 
impacts. First, the interim final rule allowed recipients to 
demonstrate a negative economic impact on a population or class and 
provide assistance to households or small businesses that fall within 
that population or class. In such cases, the recipient need only 
demonstrate that an individual household or business is within the 
class that experienced a negative economic impact, rather than 
requiring a recipient to demonstrate that each individual household or 
small business experienced a negative economic impact, because the 
impact was already identified for the class.
    Second, in the interim final rule, Treasury presumed that certain 
populations have been impacted or disproportionately impacted and are 
thus eligible for services that respond to these impacts or 
disproportionate impacts. Specifically, the interim final rule 
permitted recipients to presume that households that experienced 
unemployment, increased food or housing insecurity, or are low- or 
moderate-income experienced a negative economic impact from the 
pandemic. The interim final rule also permitted recipients to presume 
that certain services provided in Qualified Census Tracts (QCTs), to 
individuals living in QCTs, or by Tribal governments are responsive to 
disproportionate impacts of the pandemic. In addition to the 
populations presumed to be impacted or disproportionately impacted, 
under the interim final rule, recipients could identify other impacted 
households or classes, as described above, as well as other 
populations, households, or geographic areas that are 
disproportionately impacted by the pandemic.
    Third, as mentioned previously, the interim final rule included a 
non-exhaustive list of uses of funds that Treasury identified as 
responsive to the impacts or disproportionate impacts of the pandemic. 
Treasury refers to these as ``enumerated eligible uses.''
    To summarize, the interim final rule identified certain populations 
that are presumed to be impacted by the pandemic (and specific 
enumerated uses of funds that are responsive to that impact) and 
populations that are presumed to be disproportionately impacted by the 
pandemic (and specific enumerated uses of funds that are responsive to 
those disproportionate impacts). In addition, the interim final rule 
provided standards for recipients to assess whether additional uses of 
funds, beyond the enumerated eligible uses, are eligible for impacted 
and disproportionately impacted populations and permitted recipients to 
identify other households or classes that experienced impacts of the 
pandemic or disproportionate impacts of the pandemic.
Rule Structure
    Public Comment: Many commenters expressed concern regarding the 
structure of the eligible uses, indicating they found the structure of 
the public health and negative economic impacts section of the interim 
final rule to be confusing or difficult to navigate. Other commenters 
indicated that they understood the enumerated uses to be the only 
eligible uses and/or the presumed eligible populations to be the only 
eligible populations. Several commenters expressed frustration about 
the number of eligible uses specifically enumerated in the interim 
final rule, which they considered too few, and commenters proposed a 
wide range of additional enumerated eligible uses (for further 
discussion, see the section Public Health and section Negative Economic 
Impacts). Commenters expressed concern with pursuing uses of funds not 
explicitly enumerated in the eligible use section or uncertainty 
regarding the broad flexibility provided under the interim final rule 
to pursue additional programs that respond to the public health or 
negative economic impacts of the pandemic or the process for doing so.
    Treasury Response: Treasury recognizes that many commenters felt 
the structure of the interim final rule could be clarified. These 
comments are consistent with many of the questions that Treasury has 
received from recipients, which requested clarification regarding the 
category their desired response fits into. Treasury observes that these 
comments and questions generally fall into four categories: (1) How to 
identify the correct public health or negative economic impact category 
for a particular response, (2) how to identify whether a particular use 
is eligible, (3) how to identify an impacted or disproportionately 
impacted class, and (4) whether an enumerated use can be provided to a 
class other than those presumed impacted or disproportionately 
impacted. In response to comments, Treasury is adjusting the structure 
of the public health and negative economic impacts eligible use section 
of the final rule to improve clarity and make it easier for recipients 
to interpret and apply the final rule.
    Specifically, Treasury is restructuring the rule to aid recipients 
in determining whether a particular response is eligible and how the 
particular response might be eligible under a particular category. This 
restructuring reinforces the fundamental criteria that a use of funds 
is eligible based on its responsiveness to a public health or negative 
economic impact experienced by individuals, households, small 
businesses, nonprofits, or impacted industries (together 
``beneficiaries'').\18\ This restructuring is intended to make the rule 
easier to navigate and to implement, including any criteria or 
conditions on particular uses of funds.
---------------------------------------------------------------------------

    \18\ Note that small businesses, nonprofits, and industries may 
also function as subrecipients. For additional information on these 
distinctions see section Distinguishing Subrecipients versus 
Beneficiaries.
---------------------------------------------------------------------------

    The reorganization of the public health and negative economic 
impacts section of the final rule is also intended to clarify the 
enumerated eligible uses described in the interim final rule. The 
reorganization itself is not intended to change the scope of the 
enumerated uses that were included in the interim final rule or that 
were allowable under the interim final rule. In some cases, specific 
enumerated uses are being altered, and those changes are discussed

[[Page 4343]]

as changes within the section on that enumerated use.
    The final rule streamlines and aligns services and standards that 
are generally applicable or are provided for public health purposes. 
Under this approach, eligible uses to respond to the public health 
emergency are organized based on the type of public health problem: (1) 
COVID-19 mitigation and prevention, (2) medical expenses, (3) 
behavioral health care, and (4) preventing and responding to violence. 
Under this approach, eligible uses to respond to the negative economic 
impacts of the public health emergency are organized based on the type 
of beneficiary: (1) Assistance to households, (2) assistance to small 
businesses, and (3) assistance to nonprofits, alongside a fourth 
standalone eligibility category for aid to travel, tourism, 
hospitality, and other impacted industries. The first three categories, 
assistance to households, small businesses, and nonprofits, include 
enumerated eligible uses for impacted and disproportionately impacted 
beneficiaries. This change in structure is intended to provide a 
framework that clearly identifies the intended beneficiaries of uses of 
funds and provides clarity about what types of assistance are 
``responsive to the pandemic or its negative economic impacts'' for 
these beneficiaries.
a. Standards for Identifying a Public Health or Negative Economic 
Impact
Standards: Designating a Public Health Impact
    Public Comment: Many commenters expressed uncertainty about how to 
determine whether a use of funds, beyond those specifically enumerated 
as eligible, might be an eligible public health response. For example, 
many commenters submitted questions asking whether specific uses of 
funds would be eligible. Others described what they considered to be 
impacts of the pandemic and argued that uses of funds to respond to 
these issues should be eligible. Some commenters requested that 
Treasury provide additional detail to guide their assessments of 
eligible uses of funds. For example, a commenter requested more 
clarification around exactly what and whose medical expenses can be 
covered. These comments ranged in their specificity and covered the 
full range of the enumerated eligible uses.
    Treasury Response: Treasury is clarifying that when assessing 
whether a program or service is an eligible use to respond to the 
public health impacts of the COVID-19 public health emergency, the 
Department will consider the two eligibility requirements discussed 
below. These standards apply to all proposed public health uses.
    First, there must be a negative public health impact or harm 
experienced by an individual or a class. For ease of administration, 
the interim final rule allowed, and the final rule maintains the 
ability for, recipients to identify a public health impact on a 
population or group of individuals, referred to as a ``class,'' and to 
provide assistance to that class. In determining whether an individual 
is eligible for a program designed to address a harm experienced by a 
class, the recipient need only document that the individual is within 
the class that experienced a public health impact, see section 
Standards: Designating Other Impacted Classes. In the case of some 
impacts, for example impacts of COVID-19 itself that are addressed by 
providing prevention and mitigation services, such a class could 
reasonably include the general public.
    Second, the program, service, or other intervention must address or 
respond to the identified impact or harm. The final rule maintains the 
interim final rule requirement that eligible uses under this category 
must be in response to the disease itself or other public health harms 
that it caused.\19\
---------------------------------------------------------------------------

    \19\ In designing an intervention to mitigate COVID-19, the 
recipient should consider guidance from public health authorities, 
particularly the Centers for Disease Control and Prevention (CDC), 
in assessing appropriate COVID-19 mitigation and prevention 
strategies (see Centers for Disease Control and Prevention, COVID-
19, <a href="https://www.cdc.gov/coronavirus/2019-ncov/index.html">https://www.cdc.gov/coronavirus/2019-ncov/index.html</a>). A program 
or service that imposes conditions on participation in or acceptance 
of the service that would undermine efforts to stop the spread of 
COVID-19 or discourage compliance with practices in line with CDC 
guidance for stopping the spread of COVID-19 is not a permissible 
use of funds.
---------------------------------------------------------------------------

    Responses must be reasonably designed to benefit the individual or 
class that experienced the public health impact or harm. Uses of funds 
should be assessed based on their responsiveness to their intended 
beneficiaries and the ability of the response to address the impact or 
harm experienced by those beneficiaries.
    Responses must also be related and reasonably proportional to the 
extent and type of public health impact or harm experienced. Uses that 
bear no relation or are grossly disproportionate to the type or extent 
of harm experienced would not be eligible uses. Reasonably proportional 
refers to the scale of the response compared to the scale of the harm. 
It also refers to the targeting of the response to beneficiaries 
compared to the amount of harm they experienced. In evaluating whether 
a use is reasonably proportional, recipients should consider relevant 
factors about the harm identified and the response. For example, 
recipients may consider the size of the population impacted and the 
severity, type, and duration of the impact. Recipients may also 
consider the efficacy, cost, cost-effectiveness, and time to delivery 
of the response.
    If a recipient intends to fund capital expenditures in response to 
the public health impacts of the pandemic, recipients should refer to 
the section Capital Expenditures for details about the eligibility of 
capital expenditures.
Standards: Designating a Negative Economic Impact
    Public Comment: Many commenters expressed uncertainty about how to 
determine whether uses of funds, beyond those specifically enumerated 
as eligible, might be eligible responses to negative economic impacts. 
For example, many commenters submitted questions asking whether 
specific uses of funds would be eligible. Others described what they 
considered to be impacts of the pandemic and argued that uses of funds 
to respond to these issues should be eligible. Some commenters 
requested that Treasury provide additional detail to guide their 
assessments of eligible uses of funds. These comments ranged in their 
specificity and covered the full range of eligible uses to respond to 
negative economic impacts. Several commenters asked for clarification 
about what types of food assistance would be considered eligible. 
Another commenter requested that the establishment of outdoor dining be 
eligible. Many commenters inquired about homeless shelters as an 
eligible use of SLFRF funds.
    Commenters also expressed uncertainty about the ability to 
establish classes, including geographic areas, that experienced a 
negative economic impact or disagreed with the requirement that an 
individual entity be impacted by the pandemic in order to receive 
assistance. For example, a commenter argued that interventions should 
not be limited to individuals or businesses that experienced an 
economic impact and should instead be used broadly to support economic 
growth. These commenters argued that an expenditure that supports a 
more robust economy may help combat the pandemic's negative economic 
impacts, and it can do so even if funding is provided to individuals or 
entities that did not themselves experience a negative economic impact 
during the pandemic.
    Treasury Response: The final rule maintains the standard 
articulated in

[[Page 4344]]

the interim final rule. For clarity, the final rule re-articulates that 
when assessing whether a program or service is an eligible use to 
respond to the negative economic impacts of the COVID-19 public health 
emergency, Treasury will consider the two eligibility requirements 
discussed below.
    First, there must be a negative economic impact, or an economic 
harm, experienced by an individual or a class. The recipient should 
assess whether, and the extent to which, there has been an economic 
harm, such as loss of earnings or revenue, that resulted from the 
COVID-19 public health emergency. A recipient should first consider 
whether an economic harm exists and then whether this harm was caused 
or made worse by the COVID-19 public health emergency. This approach is 
consistent with the text of the statute, which provides that funds in 
this category must be used to ``respond to the public health emergency 
with respect to . . . its negative economic impacts.''
    While economic impacts may either be immediate or delayed, 
individuals or classes that did not experience a negative economic 
impact from the public health emergency would not be eligible 
beneficiaries under this category. As noted above, the interim final 
rule permitted recipients to presume that households that experienced 
unemployment, increased food or housing insecurity, or are low- or 
moderate-income experienced a negative economic impact from the 
pandemic. For discussion of the final rule's approach to this 
presumption, see section Populations Presumed Eligible.
    The final rule also maintains several provisions included in the 
interim final rule and subsequent guidance that are intended to ease 
administration of identifying that the beneficiary experienced a 
negative economic impact or harm. For example, the interim final rule 
allowed, and the final rule maintains the ability for, recipients to 
demonstrate a negative economic impact on a population or group, 
referred to as a ``class,'' and to provide assistance to households, 
small businesses, or nonprofits that fall within that class. In such 
cases, the recipient need only demonstrate that the household, small 
business, or nonprofit is within the class that experienced a negative 
economic impact, see section Standards: Designating Other Impacted 
Classes. This would allow, for example, an internet access assistance 
program for all households with children to support those households' 
ability to participate in healthcare, work, and educational activities 
like extending learning opportunities, among other critical activities. 
In that case, the recipient would only need to identify a negative 
economic impact to the class of ``households with children'' and would 
not need to document or otherwise demonstrate that each individual 
household served experienced a negative economic impact.
    Second, the response must be designed to address the identified 
economic harm or impact resulting from or exacerbated by the public 
health emergency. In selecting responses, the recipient must assess 
whether, and the extent to which, the use would respond to or address 
this harm or impact. This approach is consistent with the text of the 
statute, which provides that funds may be used to ``respond to'' the 
``negative economic impacts'' of the public health emergency 
``including assistance to households, small businesses, and nonprofits, 
or aid to impacted industries such as tourism, travel, and 
hospitality.'' The list of potential responses (``assistance'' or 
``aid'') suggests that responses should address the ``negative economic 
impacts'' of particular types of beneficiaries (e.g., households or 
small businesses).
    Responses must be reasonably designed to benefit the individual or 
class that experienced the negative economic impact or harm. Uses of 
funds should be assessed based on their responsiveness to their 
intended beneficiary and the ability of the response to address the 
impact or harm experienced by that beneficiary.\20\
---------------------------------------------------------------------------

    \20\ For example, expenses such as excessive compensation to 
employees or expenses which have already been reimbursed through 
another federal program, are not reasonably designed to address a 
negative economic impact to a beneficiary.
---------------------------------------------------------------------------

    Responses must also be related and reasonably proportional to the 
extent and type of harm experienced; uses that bear no relation or are 
grossly disproportionate to the type or extent of harm experienced 
would not be eligible uses.\21\ Reasonably proportional refers to the 
scale of the response compared to the scale of the harm. It also refers 
to the targeting of the response to beneficiaries compared to the 
amount of harm they experienced; for example, it may not be reasonably 
proportional for a cash assistance program to provide assistance in a 
very small amount to a group that experienced severe harm and in a much 
larger amount to a group that experienced relatively little harm. In 
evaluating whether a use is reasonably proportional, recipients should 
consider relevant factors about the harm identified and the response. 
For example, recipients may consider the size of the population 
impacted and the severity, type, and duration of the impact. Recipients 
may also consider the efficacy, cost, cost-effectiveness, and time to 
delivery of the response.
---------------------------------------------------------------------------

    \21\ For example, a program or service that imposes conditions 
on participation in or acceptance of the service that would 
undermine efforts to stop the spread of COVID-19 or discourage 
compliance with practices in line with CDC guidance for stopping the 
spread of COVID-19 is not a permissible use of funds.
---------------------------------------------------------------------------

    Finally, recipients should be aware of the distinction between 
beneficiaries of funds and subrecipients; a recipient may provide 
services to beneficiaries through subrecipients that did not experience 
a negative economic impact, see section Distinguishing Subrecipients 
versus Beneficiaries. That is, a recipient may award SLFRF funds to an 
entity that did not experience a negative economic impact in order to 
implement a program or provide a service to beneficiaries on its 
behalf. Such transfers, when implementing a public health or negative 
economic impact response, should be responsive to and designed to 
benefit individuals, households, small businesses, nonprofits, or 
impacted industries that did experience a public health or negative 
economic impact.
Determining the Appropriate Eligible Use Category
    Public Comment: Some commenters expressed uncertainty about how to 
analyze negative economic impacts to different entities (e.g., 
households, small businesses, nonprofits). For example, commenters 
asked whether a nonprofit, which did not experience a negative economic 
impact itself, could be granted funds to provide services to 
individuals experiencing homelessness, who did experience negative 
economic impacts. Other commenters proposed providing assistance to 
support the expansion of small businesses, under the theory that this 
would create more job opportunities for unemployed workers who 
experienced negative economic impacts.
    Treasury Response: In the final rule, Treasury is clarifying that 
recipients should assess a potential use of funds based on which 
beneficiary experienced the negative economic impact, in other words, 
the households, small businesses, nonprofits, or impacted industries 
that experienced the negative economic impact.
    Treasury notes that recipients may award SLFRF funds to many 
different types of organizations to carry out eligible uses of funds 
and serve beneficiaries on behalf of a recipient.

[[Page 4345]]

When a recipient provides funds to another entity to carry out eligible 
uses of funds and serve beneficiaries the entity becomes a subrecipient 
(see section Distinguishing a Subrecipient versus a Beneficiary). For 
example, a recipient may grant funds to a nonprofit organization to 
provide food assistance (an eligible use) to low-income households (the 
beneficiaries). Recipients only need to assess whether the 
beneficiaries experienced a negative economic impact and whether the 
eligible use responds to that impact, consistent with the two-part 
framework described above; the organization carrying out the eligible 
use does not need to have experienced a negative economic impact if it 
is serving as the vehicle for reaching the beneficiaries. When making 
determinations about how to implement a program, recipients should 
consider whether that method of program implementation is an effective 
and efficient method to implement the program and do so in accordance 
with the Uniform Guidance provisions that govern procurements and sub-
granting of federal funds, as applicable.
    As noted above, recipients should analyze eligible uses based on 
the beneficiary of the assistance or the entity that experienced a 
negative economic impact. Assistance to a small business or to an 
impacted industry must respond to a negative economic impact 
experienced by that small business or industry. Recipients may not 
provide assistance to small businesses or impacted industries that did 
not experience a negative economic impact, although recipients can 
identify negative economic impacts for classes, rather than individual 
businesses, and may also presume that small businesses in certain areas 
experienced impacts; see section General Provisions: Structure and 
Standards and section Assistance to Small Businesses for details.
    Several examples illustrate the application of these concepts. For 
example, a recipient could provide assistance to households via a 
contract with a business to create subsidized jobs for the long-term 
unemployed; in this case the business is a subrecipient and need not 
have experienced a negative economic impact, but the recipient would 
need to identify a specific connection between the assistance provided 
and addressing the negative economic impact experienced by the 
unemployed households. The recipient could, for instance, document the 
subsidized jobs created under the contract and their reservation for 
long-term unemployed individuals. Similarly, a recipient might provide 
assistance to a small business that experienced a pandemic-related loss 
of revenue. This small business is a beneficiary and may use those 
funds in many ways, potentially including hiring or retaining staff. 
However, general assistance to a business that did not experience a 
negative economic impact under the theory that this assistance 
generally grows the economy and therefore enhances opportunities for 
unemployed workers would not be an eligible use, because such 
assistance is not reasonably designed to impact the individuals or 
classes that experienced a negative economic impact. In other words, 
there is not a reasonable connection between the assistance provided 
and an impact on the beneficiaries. Such an activity would be 
attenuated from and thus not reasonably designed to benefit the 
households that experienced the negative economic impact.
b. Populations Presumed Eligible
Presumed Eligibility: Impacted and Disproportionately Impacted 
Households and Communities
    Background: As noted above, the interim final rule allowed 
recipients to presume that certain households were impacted or 
disproportionately impacted by the pandemic and thus eligible for 
responsive programs or services. Specifically, under the interim final 
rule, recipients could presume that a household or population that 
experienced unemployment, experienced increased food or housing 
insecurity, or is low- or moderate-income experienced negative economic 
impacts resulting from the pandemic, and recipients may provide 
services that respond to these impacts.
    The interim final rule also recognized that pre-existing health, 
economic, and social disparities contributed to disproportionate 
pandemic impacts in certain communities and allowed for a broader list 
of enumerated eligible uses to respond to the pandemic in 
disproportionately impacted communities. Under the interim final rule, 
recipients were allowed to presume that families residing in QCTs or 
receiving services provided by Tribal governments were 
disproportionately impacted by the pandemic.
Definition of Low- and Moderate-Income
    Public Comment: As noted earlier, many commenters sought a 
definition for ``low- and moderate-income'' to provide recipients 
greater clarity on which specific households could be presumed to be 
impacted by the pandemic.
    Treasury Response: The final rule maintains the presumptions 
identified in the interim final rule and defines low- and moderate-
income for the purposes of determining which households and populations 
recipients may presume to have been impacted. To simplify the 
administration of this presumption, the final rule adopts a definition 
of low- and moderate-income based on thresholds established and used in 
other federal programs.
    Definitions. The final rule defines a household as low income if it 
has (i) income at or below 185 percent of the Federal Poverty 
Guidelines (FPG) for the size of its household based on the most 
recently published poverty guidelines by the Department of Health and 
Human Services (HHS) or (ii) income at or below 40 percent of the Area 
Median Income (AMI) for its county and size of household based on the 
most recently published data by the Department of Housing and Urban 
Development (HUD).\22\
---------------------------------------------------------------------------

    \22\ AMI is also often referred to as median family income for 
the area. Since AMI is synonymous with this term and used more 
generally, the final rule refers to AMI.
---------------------------------------------------------------------------

    The final rule defines a household as moderate income if it has (i) 
income at or below 300 percent of the FPG for the size of its household 
based on the most recently published poverty guidelines by HHS or (ii) 
income at or below 65 percent of the AMI for its county and size of 
household based on the most recently published data by HUD.\23\
---------------------------------------------------------------------------

    \23\ For the six New England states of Connecticut, Maine, 
Massachusetts, New Hampshire, Rhode Island, and Vermont, HUD 
provides AMI for towns rather than counties. Recipients in these 
states should use the AMI corresponding to their town when 
determining thresholds for both low and moderate income.
---------------------------------------------------------------------------

    Recipients may determine whether to measure income levels for 
specific households or for a geographic area based on the type of 
service to be provided. For example, recipients developing a program 
that serves specific households (e.g., a subsidy for internet access, a 
childcare program) may measure income at the household level. 
Recipients providing a service that reaches a general geographic area 
(e.g., a park) may measure median income of that area.
    Further, recipients should generally use the income threshold for 
the size of the household to be served (e.g., when providing childcare 
to a household of five, recipients should reference the income 
threshold for a household of five); however, recipients may use the 
income threshold for a default household size of three if providing

[[Page 4346]]

services that reach a general geographic area or if doing so would 
simplify administration of the program to be provided (e.g., when 
developing a park, recipients should use the income threshold for a 
household size of three and compare it to median income of the 
geographic area to be served).
    Note that recipients can also identify and serve other classes of 
households that experienced negative economic impacts or 
disproportionate impacts from the pandemic; recipients can identify 
these classes based on their income levels, including above the levels 
defined as low- and moderate-income in the final rule. For example, a 
recipient may identify that households in their community with incomes 
above the final rule threshold for low-income nevertheless experienced 
disproportionate impacts from the pandemic and provide responsive 
services. See section General Provisions: Standards for Identifying 
Other Eligible Populations for details on applicable standards.
    Applicable levels. For reference, the FPG is commonly referred to 
as the federal poverty level (FPL) and is related to--although distinct 
from--the U.S. Census Bureau's poverty threshold. The final rule uses 
the FPG when referring specifically to the HHS guidelines, as these are 
the quantitative metrics used for determining low- and moderate-income 
households.
    The FPG by household size for 2021 is included in the table below. 
Recipients should refer to HHS Poverty Guidelines for this information, 
which is updated annually and available on the HHS website.\24\ For 
calculating the thresholds of 40 percent and 65 percent of AMI, 
recipients should refer to the annual HUD Section 8 50 percent income 
limits by county and household size published by HUD and available on 
the HUD website; in particular, recipients should calculate the 40 
percent threshold as 0.8 times the 50 percent income limit, and 
recipients should calculate the 65 percent threshold as 1.3 times the 
50 percent income limit.\25\ Finally, for median income of Census 
Tracts and other geographic areas, recipients should refer to the most 
recent American Community Survey 5-year estimates available through the 
Census website.\26\
---------------------------------------------------------------------------

    \24\ U.S. Department of Health and Human Service, HHS Poverty 
Guidelines for 2021, available at <a href="https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines">https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines</a>.
    \25\ U.S. Department of Housing and Urban Development, FY 2021 
Section 8 Income Limits, available at <a href="https://www.huduser.gov/portal/datasets/il/il21/Section8-FY21.xlsx">https://www.huduser.gov/portal/datasets/il/il21/Section8-FY21.xlsx</a>. Recipients may refer to 
the list of counties (and New England towns) identified by state and 
metropolitan area for identifying the appropriate area. U.S. 
Department of Housing and Urban Development, FY 2021 List of 
Counties (and New England Towns) Identified by State and 
Metropolitan Area, available at <a href="https://www.huduser.gov/portal/datasets/il/il21/area-definitions-FY21.pdf">https://www.huduser.gov/portal/datasets/il/il21/area-definitions-FY21.pdf</a>.
    \26\ The U.S. Census Bureau provides an interactive map: U.S. 
Census Bureau, Median Household Income State Selection Map, 
available at <a href="https://data.census.gov/cedsci/map?q=Median%20Household%20Income&g=0100000US%2404000%24001&tid=ACSST5Y2019.S1901&cid=S1901_C01_012E&vintage=2019">https://data.census.gov/cedsci/map?q=Median%20Household%20Income&g=0100000US%2404000%24001&tid=ACSST5Y2019.S1901&cid=S1901_C01_012E&vintage=2019</a>. The U.S. Census Bureau 
also provides an interactive table: U.S. Census Bureau, Median 
Household Income In The Past 12 Months (In 2019 Inflation-Adjusted 
Dollars), available at <a href="https://data.census.gov/cedsci/table?q=b19013&tid=ACSDT5Y2019.B19013&hidePreview=true">https://data.census.gov/cedsci/table?q=b19013&tid=ACSDT5Y2019.B19013&hidePreview=true</a>.

                                         2021 Federal Poverty Guidelines
----------------------------------------------------------------------------------------------------------------
                                                                   48 contiguous
                                                                  states and the
                         Household size                             District of       Alaska          Hawaii
                                                                     Columbia
----------------------------------------------------------------------------------------------------------------
1...............................................................         $12,880         $16,090         $14,820
2...............................................................          17,420          21,770          20,040
3...............................................................          21,960          27,450          25,260
4...............................................................          26,500          33,130          30,480
5...............................................................          31,040          38,810          35,700
6...............................................................          35,580          44,490          40.920
7...............................................................          40,120          50,170          46,140
8...............................................................          44,660          55,850          51,360
----------------------------------------------------------------------------------------------------------------
For families/households with more than 8 persons, add the following amounts for each additional person:
48 Contiguous States and the District of Columbia: $4,540.
Alaska: $5,680.
Hawaii: $5,220.
Source: ``HHS Poverty Guidelines for 2021,'' available at <a href="https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines">https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines</a>.

    Rationale. In defining low income, the final rule uses both the FPG 
and AMI to account for national trends and regional differences. The 
metric of 185 percent of FPG aligns with some other programs; for 
instance, under the National School Lunch Program, students with 
household incomes under 185 percent of FPG qualify for free or reduced-
price lunch, and schools often use eligibility for free or reduced-
price lunch as an indicator of low-income status under Title 1-A of the 
Elementary and Secondary Education Act. Eligibility for other programs, 
such as the Federal Communications Commission's e-Rate program and the 
Special Supplemental Nutrition Program for Women, Infants and Children 
employ this metric as well. In addition, 185 percent of the FPG for a 
family of four is $49,025, which is approximately the wage earnings for 
a two-earner household in which both earners receive the median wage in 
occupations, such as waiters and waitresses and hotel clerks, that were 
heavily impacted by COVID-19.\27\ This measure is targeted toward those 
at the bottom of the income distribution and thus helps to promote use 
of SLFRF funds towards populations with the greatest needs. At the same 
time, with approximately one-quarter of Americans below 185 percent of 
the poverty threshold, this approach is broad enough to facilitate use 
of SLFRF funds across many jurisdictions.\28\ Because regions have 
different cost and income levels, this definition also allows for 
upward adjustment based on AMI for those regions where 40 percent of 
AMI exceeds 185 percent of FPG. The metric of 40 percent of AMI is 
based on the midpoint of values often used to designate certain 
categories of low-income households; specifically, it is the midpoint 
of the 30 percent income limit and the 50 percent income limit

[[Page 4347]]

used in programs such as the Community Development Block Grant (CDBG) 
Program.
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    \27\ See U.S. Bureau of Labor Statistics, Occupational 
Employment and Wage Estimates, <a href="https://www.bls.gov/oes/current/oes_nat.htm">https://www.bls.gov/oes/current/oes_nat.htm</a> (last visited December 7, 2021).
    \28\ U.S. Census Bureau, Poverty Status by State, <a href="https://www.census.gov/data/tables/time-series/demo/income-poverty/cps-pov/pov-46.html">https://www.census.gov/data/tables/time-series/demo/income-poverty/cps-pov/pov-46.html</a> (last visited December 7, 2021).
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    In defining moderate income, the final rule uses both the FPG and 
AMI to account for national trends and regional differences. While 
there are different definitions of moderate income, 300 percent of FPG 
falls within the range commonly used by researchers.\29\ Analysis of 
median wages among a sample of occupations likely impacted by the 
pandemic also suggests that an income cutoff of 300 percent of FPG 
would include many households with workers in such occupations.\30\ 
Moreover, the metric of 300 percent of FPG covers households that, 
while above the poverty line, often lack economic security.\31\ 
Treasury determined the AMI threshold for moderate income by 
maintaining the same ratio of FPG multiplier to AMI multiplier as in 
the definition of low income. This anchors the threshold to the 
existing definitions of moderate income from the literature while 
taking into account geographical variation in income and expenses in 
the same manner as the definition of low income.
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    \29\ For instance, Melissa Kearney et al. (2013) cap the 
``struggling lower middle-income class'' at 250 percent of the 
federal poverty level, while Isabel Sawhill and Edward Rodrigue 
(2015) define the ``middle class'' as those with incomes of at least 
300 percent of the poverty line. Melissa Kearney et al., ``A Dozen 
Facts about America's Struggling Lower-Middle Class,'' The Hamilton 
Project (December 2013), <a href="https://www.hamiltonproject.org/assets/legacy/files/downloads_and_links/THP_12LowIncomeFacts_Final.pdf">https://www.hamiltonproject.org/assets/legacy/files/downloads_and_links/THP_12LowIncomeFacts_Final.pdf</a>; 
Isabel Sawhill and Edward Rodrigue, ``An Agenda for Reducing Poverty 
and Improving Opportunity,'' Brookings Institution, <a href="https://www.brookings.edu/wp-content/uploads/2016/07/Sawhill_FINAL.pdf">https://www.brookings.edu/wp-content/uploads/2016/07/Sawhill_FINAL.pdf</a>.
    \30\ Data on median annual wages from: U.S. Bureau of Labor and 
Statistics, Occupational Employment and Wage Statistics, available 
at <a href="https://www.bls.gov/oes/current/oes_nat.htm">https://www.bls.gov/oes/current/oes_nat.htm</a> (last visited 
December 7, 2021).
    \31\ For instance, households earning between 200 and 300 
percent of the FPG have significantly higher rates of food and 
housing insecurity than those earning above 300 percent of the FPG. 
Table 1, Kyle J. Caswell and Stephen Zuckerman, Food Insecurity, 
Housing Hardship, and Medical Care Utilization, Urban Institute 
(June 2018), <a href="https://www.urban.org/sites/default/files/publication/98701/2001896_foodinsecurity_housinghardship_medicalcareutilization_finalized.pdf">https://www.urban.org/sites/default/files/publication/98701/2001896_foodinsecurity_housinghardship_medicalcareutilization_finalized.pdf</a>.
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Eligibility Presumptions
    Public Comment: Many commenters believed that a broader range of 
groups should be considered presumptively impacted and 
disproportionately impacted, arguing that many households had been 
affected by the pandemic and that broader presumed eligibility would 
help recipients provide assistance quickly and effectively.
    Treasury also received many comments on the presumption that 
families living in QCTs or receiving services from Tribal governments 
were disproportionately impacted by the pandemic. While many commenters 
supported the interim final rule's recognition of disproportionate 
impacts of the pandemic on low-income communities, many commenters 
disagreed with treating QCTs as the only presumed eligible group of 
disproportionately impacted households, apart from households served by 
Tribal governments. While acknowledging a potential increase in 
administrative burden, commenters recommended that Treasury presume 
other households or geographic areas, in addition to QCTs, were 
disproportionately impacted; suggestions included all low- and 
moderate-income households, geographic areas designated as Opportunity 
Zones, Difficult Development Areas (DDAs), areas with a certain amount 
of Real Estate Advantage Program (REAP) recipients, or use of 
eligibility criteria from the Community Reinvestment Act. One commenter 
generally recommended that a clearer definition of ``disproportionately 
impacted'' should be provided and that any definition should include 
communities of color and people of limited means. Another recommended 
specific eligibility for people that had recently interacted with the 
criminal justice system. Many commenters representing Tribal 
governments and groups recommended a presumption of eligibility for all 
Tribal uses of funds, clarification that off reservation members 
remained eligible, and broad flexibility on use of funds.
    Additionally, commenters noted that some areas are technically 
eligible to be QCTs but fall short because of the aggregate population 
of eligible tracts. One commenter noted that these areas should be 
considered the same as QCTs for the purpose of SLFRF funds. Some 
commenters argued that rural counties typically have few QCTs despite 
high levels of poverty and disruption caused by the COVID-19 pandemic. 
Other rural commenters recommended that the designation be by county 
rather than at a more granular level, arguing that the QCT designation 
is biased towards urban areas and understates the harm done to rural 
America. Many commenters representing Tribal governments supported the 
presumption that services provided by Tribal governments respond to 
disproportionate impacts.
Treasury Response
    Summary: While households residing in QCTs or served by Tribal 
governments were presumed to be disproportionately impacted, Treasury 
emphasizes that under the interim final rule recipients could also 
identify other households, populations, or geographic areas that were 
disproportionately impacted by the pandemic and provide services to 
respond.
    The final rule maintains the presumptions identified in the interim 
final rule, as well as recipients' ability to identify other impacted 
or disproportionately impacted classes. The final rule also allows 
recipients to presume that low-income households were 
disproportionately impacted, and as discussed above, defines low- and 
moderate-income. Finally, under the final rule recipients may also 
presume that households residing in the U.S. territories or receiving 
services from territorial governments were disproportionately impacted.
    Households presumed to be impacted: Impacted households are those 
that experienced a public health or negative economic impact from the 
pandemic.
    With regard to public health impacts, recipients may presume that 
the general public experienced public health impacts from the pandemic 
for the purposes of providing services for COVID-19 mitigation and 
behavioral health. In other words, recipients may provide a wide range 
of enumerated eligible uses in these categories to the general public 
without further analysis. As discussed in the introduction, COVID-19 as 
a disease has directly affected the health of tens of millions of 
Americans, and efforts to prevent and mitigate the spread of the 
disease are needed and in use across the country. Further, the stress 
of the pandemic and resulting recession have affected nearly all 
Americans. Accordingly, the final rule presumes that the general public 
are impacted by and eligible for services to respond to COVID-19 
mitigation and prevention needs, as well as behavioral health needs.
    With regard to negative economic impacts, as with the interim final 
rule, under the final rule recipients may presume that a household or 
population that experienced unemployment, experienced increased food or 
housing insecurity, or is low- or moderate-income experienced negative 
economic impacts resulting from the pandemic. The final rule's 
definition of low- and moderate-income, by providing standard metrics 
based on widely available data, is intended to simplify administration 
for recipients.
    Households presumed to be disproportionately impacted: 
Disproportionately impacted households are those that experienced a

[[Page 4348]]

disproportionate, or meaningfully more severe, impact from the 
pandemic. As discussed in the interim final rule, pre-existing 
disparities in health and economic outcomes magnified the impact of the 
COVID-19 public health emergency on certain households and communities. 
As with the interim final rule, under the final rule recipients may 
presume that households residing in QCTs or receiving services provided 
by Tribal governments were disproportionately impacted by the pandemic. 
In addition, under the final rule recipients may presume that low-
income households were disproportionately impacted by the pandemic. 
Finally, under the final rule recipients may also presume that 
households residing in the U.S. territories or receiving services from 
territorial governments were disproportionately impacted.
    Treasury notes that households presumed to be disproportionately 
impacted would also be presumptively impacted, as these households have 
not only experienced pandemic impacts but have experienced 
disproportionate pandemic impacts; as a result, these households are 
presumptively eligible for responsive services for both impacted and 
disproportionately impacted households.
    Many different geographic, income-based, or poverty-based 
presumptions could be used to designate disproportionately impacted 
populations. The combination of permitting recipients to use QCTs, low-
income households, and services provided by Tribal or territorial 
governments as presumptions balances these varying methods. 
Specifically, QCTs are a commonly used designation of geographic areas 
based on low incomes or high poverty rates of households in the 
community; for recipients providing geographically targeted services, 
QCTs may provide a simple metric with readily available maps for use. 
However, Treasury recognizes that QCTs do not capture all underserved 
populations, including for reasons noted by commenters. By allowing 
recipients to also presume that low-income households were 
disproportionately impacted, the final rule provides greater 
flexibility to serve underserved households or communities. Data on 
household incomes is also readily available at varying levels of 
geographic granularity (e.g., Census Tracts, counties), again 
permitting flexibility to adapt to local circumstances and needs. 
Finally, Treasury notes that, as discussed further below, recipients 
may also identify other households, populations, and communities 
disproportionately impacted by the pandemic, in addition to those 
presumed to be disproportionately impacted.
    Additionally, Tribal and territorial governments may face both 
disproportionate impacts of the pandemic and administrability 
challenges with operationalizing the income-based standard; therefore, 
Treasury has presumed that services provided by these governments 
respond to disproportionate pandemic impacts. Given a lack of regularly 
published data on household incomes in most territories,\32\ as well as 
a lack of poverty guidelines developed for these jurisdictions,\33\ it 
may be highly challenging to assess disproportionate impact in these 
communities according to an income- or poverty-based standard. 
Similarly, data on incomes in Tribal communities are not readily 
available.\34\ Finally, as described in the sections on Public Health 
and Negative Economic Impacts, Tribal communities have faced 
particularly severe health and economic impacts of the pandemic. 
Similarly, available research suggests that preexisting health and 
economic disparities in the territories amplified the impact of the 
pandemic on these communities.\35\
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    \32\ For instance, the American Community Survey does not 
include all territories. U.S. Census Bureau, Areas Published, 
<a href="https://www.census.gov/programs-surveys/acs/geography-acs/areas-published.html">https://www.census.gov/programs-surveys/acs/geography-acs/areas-published.html</a> (last visited November 9, 2021).
    \33\ U.S. Department of Health and Human Services, supra note 
24.
    \34\ For instance, data from the American Community Survey is 
based on geographical location rather than Tribal membership. U.S. 
Census Bureau, My Tribal Area, <a href="https://www.census.gov/Tribal/Tribal_glossary.php">https://www.census.gov/Tribal/Tribal_glossary.php</a>.
    \35\ Lina Stoylar et. al., Challenges in the U.S. Territories: 
COVID-19 and the Medicaid Financing Cliff, Kaiser Family Foundation 
(May 18, 2021), <a href="https://www.kff.org/coronavirus-covid-19/issue-brief/challenges-in-the-u-s-territories-covid-19-and-the-medicaid-financing-cliff/">https://www.kff.org/coronavirus-covid-19/issue-brief/challenges-in-the-u-s-territories-covid-19-and-the-medicaid-financing-cliff/</a>.
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Categorical Eligibility
    Public Comment: Several commenters suggested that the final rule 
permit recipients to rely on a beneficiary's eligibility for other 
federal benefits programs as an easily administrable proxy for 
identifying a group or population that experienced a negative economic 
impact as a result of the COVID-19 public health emergency (i.e., 
categorical eligibility). In other words, a recipient would determine 
that individuals or households are eligible for an SLFRF-funded program 
based on the individual or household's eligibility in another program, 
typically another federal benefit program. Commenters noted that 
categorical eligibility is a common policy in program administration 
that can significantly ease administrative burden on both program 
administrators and beneficiaries.
    Treasury Response: Treasury agrees that allowing recipients to 
identify impacted and disproportionately impacted beneficiaries based 
on their eligibility for other programs with similar income tests would 
ease administrative burden. To the extent that the other program's 
eligibility criteria align with a population or class that experienced 
a negative economic impact of the pandemic, this approach is also 
consistent with the process allowed under the final rule for recipients 
to determine that a class has experienced a negative economic impact, 
and then document that an individual receiving services is a member of 
the class. For these reasons, the final rule recognizes categorical 
eligibility for the following programs and populations:
    <bullet> Impacted households. Treasury will recognize a household 
as impacted if it otherwise qualifies for any of the following 
programs:
    [cir] Children's Health Insurance Program (CHIP)
    [cir] Childcare Subsidies through the Child Care and Development 
Fund (CCDF) Program
    [cir] Medicaid
    [cir] National Housing Trust Fund (HTF), for affordable housing 
programs only
    [cir] Home Investment Partnerships Program (HOME), for affordable 
housing programs only
    <bullet> Disproportionately impacted households. Treasury will 
recognize a household as disproportionately impacted if it otherwise 
qualifies for any of the following programs:
    [cir] Temporary Assistance for Needy Families (TANF)
    [cir] Supplemental Nutrition Assistance Program (SNAP)
    [cir] Free and Reduced-Price Lunch (NSLP) and/or School Breakfast 
(SBP) programs
    [cir] Medicare Part D Low-income Subsidies
    [cir] Supplemental Security Income (SSI)
    [cir] Head Start and/or Early Head Start
    [cir] Special Supplemental Nutrition Program for Women, Infants, 
and Children (WIC)
    [cir] Section 8 Vouchers
    [cir] Low-Income Home Energy Assistance Program (LIHEAP)
    [cir] Pell Grants
    [cir] For services to address educational disparities, Treasury 
will recognize Title

[[Page 4349]]

I eligible schools \36\ as disproportionately impacted and responsive 
services that support the school generally or support the whole school 
as eligible
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    \36\ Title I eligible schools means schools eligible to receive 
services under section 1113 of Title I, Part A of the Elementary and 
Secondary Education Act of 1965, as amended (20 U.S.C. 6313), 
including schools served under section 1113(b)(1)(C) of that Act.
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c. Standards for Identifying Other Eligible Populations
Standards: Designating Other Impacted Classes
    Public Comment: Treasury received multiple comments requesting 
additional clarification about how classes of impacted individuals may 
be designated, as well as questions asking whether recipients must 
demonstrate a specific public health or negative economic impact to 
each entity served (e.g., each household receiving assistance under a 
program). There were several comments requesting that specific 
geographic designations, like a county or Impact Zone, be eligible to 
use as a determining boundary.
    Treasury Response: The interim final rule allowed, and the final 
rule maintains, the ability for recipients to demonstrate a public 
health or negative economic impact on a class and to provide assistance 
to beneficiaries that fall within that class. Consistent with the scope 
of beneficiaries included in sections 602(c)(1)(A) and 603(c)(1)(A) of 
the Social Security Act, Treasury is clarifying that a recipient may 
identify such impacts for a class of households, small businesses, or 
nonprofits. In such cases, the recipient need only demonstrate that the 
household, small business, or nonprofit is within the relevant class. 
For example, a recipient could determine that restaurants in the 
downtown area had generally experienced a negative economic impact and 
provide assistance to those small businesses to respond. When providing 
this assistance, the recipient would only need to demonstrate that the 
small businesses receiving assistance were restaurants in the downtown 
area. The recipient would not need to demonstrate that each restaurant 
served experienced its own negative economic impact.
    In identifying an impacted class and responsive program, service, 
or capital expenditure, recipients should consider the relationship 
between the definition of the class and proposed response. Larger and 
less-specific classes are less likely to have experienced similar harms 
and thus the responses are less likely to be responsive to the harms 
identified. That is, as the group of entities being served by a program 
has a wider set of fact patterns, or the type of entities, their 
circumstances, or their pandemic experiences differ more substantially, 
it may be more difficult to determine that the class has actually 
experienced the same or similar negative economic impact and that the 
response is appropriately tailored to address that impact.
Standard: Designating Other Disproportionately Impacted Classes
    Summary of Interim Final Rule: As noted above, the interim final 
rule provided a broad set of enumerated eligible uses of funds in 
disproportionately impacted communities, including to address pre-
existing disparities that contributed to more severe pandemic impacts 
in these communities. The interim final rule presumed that these 
services are eligible uses when provided in a QCT, to families and 
individuals living in QCTs, or when these services are provided by 
Tribal governments. Recipients may also provide these services to 
``other populations, households, or geographic areas disproportionately 
impacted by the pandemic'' and, in identifying these disproportionately 
impacted communities, should be able to support their determination 
that the pandemic resulted in disproportionate public health or 
economic outcomes to the group identified.
    Public Comment: A significant number of commenters expressed 
uncertainty regarding the process for determining eligibility for 
disproportionately impacted communities beyond QCTs. A commenter noted 
that a clearer definition of ``disproportionately impacted'' should be 
delineated and that any definition should include communities of color 
and people of limited means. Some commenters suggested a template or 
checklist to see if an area meets the standard for disproportionately 
impacted communities outside of QCTs. Some commenters stated that QCT 
and non-QCT beneficiaries should be treated the same.
    Treasury Response: Under the interim final rule, presuming 
eligibility for services in QCTs, for populations living in QCTs, and 
for Tribal governments was intended to ease administrative burden, 
providing a simple path for recipients to offer services in underserved 
communities, and is not an exhaustive list of disproportionately 
impacted communities. To further clarify, the final rule codifies the 
interpretive framework discussed above, including presumptions of 
groups disproportionately impacted, as well as the ability to identify 
other disproportionately impacted populations, households, or 
geographies (referred to here as disproportionately impacted classes).
    As discussed in the interim final rule, in identifying other 
disproportionately impacted classes, recipients should be able to 
support their determination that the pandemic resulted in 
disproportionate public health or economic outcomes to the specific 
populations, households, or geographic areas to be served. For example, 
the interim final rule considered data regarding the rate of COVID-19 
infections and deaths in low-income and socially vulnerable 
communities, noting that these communities have experienced the most 
severe health impacts, compared to national averages. Similarly, the 
interim final rule considered the high concentration of low-income 
workers performing essential work, the reduced ability to socially 
distance, and other pre-existing public health challenges, all of which 
correlate with more severe COVID-19 outcomes. The interim final rule 
also considered the disproportionate economic impacts of the pandemic, 
citing, for example, the rate of job losses among low-income persons as 
compared to the general population. The interim final rule then 
identified QCTs, a common, readily accessible, and geographically 
granular method of identifying communities with a large proportion of 
low-income residents, as presumed to be disproportionately impacted by 
the pandemic.
    In other words, the interim final rule identified 
disproportionately impacted populations by assessing the impacts of the 
pandemic and finding that some populations experienced meaningfully 
more severe impacts than the general public. Similarly, to identify 
disproportionately impacted classes, recipients should compare the 
impacts experienced by that class to the typical or average impacts of 
the pandemic in their local area, state, or nationally.
    Recipients may identify classes of households, communities, small 
businesses, nonprofits, or populations that have experienced a 
disproportionate impact based on academic research or government 
research publications, through analysis of their own data, or through 
analysis of other existing data sources. To augment their analysis, or 
when quantitative data is not readily available, recipients may also 
consider qualitative research and sources like resident interviews or

[[Page 4350]]

feedback from relevant state and local agencies, such as public health 
departments or social services departments. In both cases, recipients 
should consider the quality of the research, data, and applicability of 
analysis to their determination.
    In designing a program or service that responds to a 
disproportionately impacted class, a recipient must first identify the 
impact and then identify an appropriate response. To assess 
disproportionate impact, recipients should rely on data or research 
that measures the public health or negative economic impact. An 
assessment of the effects of a response (e.g., survey data on levels of 
resident support for various potential responses) is not a substitute 
for an assessment of the impact experienced by a particular class. Data 
about the appropriateness or desirability of a response may be used to 
assess the reasonableness of a response, once an impact or 
disproportionate impact has been identified but should not be the basis 
for assessing impact.
2. Public Health
Background
    On January 21, 2020, the Centers for Disease Control and Prevention 
(CDC) identified the first case of novel coronavirus in the United 
States.\37\ Since that time, and through present day, the United States 
has faced numerous waves of the virus that have brought acute strain on 
health care and public health systems. At various points in the 
pandemic, hospitals and emergency medical services have seen 
significant influxes of patients; response personnel have faced 
shortages of personal protective equipment; testing for the virus has 
been scarce; and congregate living facilities like nursing homes have 
seen rapid spread.
---------------------------------------------------------------------------

    \37\ Press Release, Centers for Disease Control and Prevention, 
First Travel-related Case of 2019 Novel Coronavirus Detected in 
United States (Jan. 21, 2020), <a href="https://www.cdc.gov/media/releases/2020/p0121-novel-coronavirus-travel-case.html">https://www.cdc.gov/media/releases/2020/p0121-novel-coronavirus-travel-case.html</a>.
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    Since the initial wave of the COVID-19 pandemic, the United States 
has faced several additional major waves that continued to impact 
communities and stretch public health services. The summer 2020 wave 
impacted communities in the south and southwest. As the weather turned 
colder and people spent more time indoors, a wave throughout fall and 
winter 2020 impacted communities in almost every region of the country 
as the virus reached a point of uncontrolled spread and over 3,000 
people died per day due to COVID-19.\38\
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    \38\ Centers for Disease Control and Prevention, COVID Data 
Tracker: Trends in Number of COVID-19 Cases and Deaths in the US 
Reported to CDC, by State/Territory, <a href="https://covid.cdc.gov/covid-data-tracker/#trends_dailytrendscases">https://covid.cdc.gov/covid-data-tracker/#trends_dailytrendscases</a> (last visited December 7, 
2021).
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    In December 2020, the Food and Drug Administration (FDA) authorized 
COVID-19 vaccines for emergency use, and soon thereafter, mass 
vaccination in the United States began. At the time of the interim 
final rule publication in May 2021, the number of daily new infections 
was steeply declining as rapid vaccination campaigns progressed across 
the country. By summer 2021, COVID-19 cases had fallen to their lowest 
level since early months of the pandemic, when testing was scarce. 
However, throughout late summer and early fall, the Delta variant, a 
more infectious and transmittable variant of the SARS-CoV-2 virus, 
sparked yet another surge. From June to early September, the seven-day 
moving average of reported cases rose from 12,000 to 165,000.\39\
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    \39\ Id.
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    As of December 2021, COVID-19 in total has infected over 50 million 
and killed over 800,000 Americans.\40\ Preventing and mitigating the 
spread of COVID-19 continues to require a major public health response 
from federal, state, local, and Tribal governments.
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    \40\ Centers for Disease Control and Prevention, COVID Data 
Tracker, <a href="http://www.covid.cdc.gov/covid-data-tracker/#datatracker-home">http://www.covid.cdc.gov/covid-data-tracker/#datatracker-home</a> (last visited December 31, 2021).
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    First, state, local, and Tribal governments across the country have 
mobilized to support the national vaccination campaign. As of December 
2021, more than 80 percent of adults have received at least one dose, 
with more than 470 million total doses administered.\41\ Additionally, 
more than 15 million children over the age of 12 have received at least 
one dose of the vaccine and over 47 million people have received a 
booster dose.\42\ Vaccines for younger children, ages 5 through 11, 
have been approved and are reaching communities and families across the 
country. As new variants continue to emerge globally, the national 
effort to administer vaccinations and other COVID-19 mitigation 
strategies will be a critical component of the public health response.
---------------------------------------------------------------------------

    \41\ Centers for Disease Control and Prevention, COVID Data 
Tracker: COVID-19 Vaccinations in the United States, <a href="https://covid.cdc.gov/covid-data-tracker/#vaccinations">https://covid.cdc.gov/covid-data-tracker/#vaccinations</a> (last visited 
December 7, 2021).
    \42\ Id.
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    In early reporting on uses of SLFRF funds, recipients have 
indicated that they plan to put funds to immediate use to support 
continued vaccination campaigns. For example, one recipient has 
indicated that it plans to use SLFRF funds to support a vaccine 
incentive program, providing $100 gift cards to residents at community 
vaccination clinics. The program aimed to target communities with high 
public health needs.\43\ Another recipient reported that it is 
partnering with multiple agencies, organizations, and providers to 
distribute COVID-19 vaccinations to homebound residents in assisted 
living facilities.\44\
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    \43\ Columbus, Ohio Recovery Plan, <a href="https://www.columbus.gov/recovery/">https://www.columbus.gov/recovery/</a>.
    \44\ Luzerne County, Pennsylvania Recovery Plan, <a href="https://www.luzernecounty.org/DocumentCenter/View/26304/Final-Interim-Recovery-Plan-Performance-Report-83121">https://www.luzernecounty.org/DocumentCenter/View/26304/Final-Interim-Recovery-Plan-Performance-Report-83121</a>.
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    State, local, and Tribal governments have also continued to execute 
other aspects of a wide-ranging public health response, including 
increasing access to COVID-19 testing and rapid at-home tests, contact 
tracing, support for individuals in isolation or quarantine, 
enforcement of public health orders, new public communication efforts, 
public health surveillance (e.g., monitoring case trends and genomic 
sequencing for variants), enhancement to health care capacity through 
alternative care facilities, and enhancement of public health data 
systems to meet new demands or scaling needs.
    State, local, and Tribal governments have also supported major 
efforts to prevent COVID-19 spread through safety measures at key 
settings like nursing homes, schools, congregate living settings, dense 
worksites, incarceration settings, and in other public facilities. This 
has included, for example, implementing infection prevention measures 
or making ventilation improvements.
    In particular, state, local, and Tribal governments have mounted 
significant efforts to safely reopen schools. A key factor in school 
reopening is the ability to implement COVID-19 mitigation strategies 
such as providing masks and other hygiene resources, improving air-
quality and ventilation, increasing outdoor learning and eating spaces, 
testing and contact tracing protocols, and a number of other 
measures.\45\ For example, one recipient described plans to use SLFRF 
funds to further invest in school health resources that were critical 
components of school reopening and reducing the spread of COVID-19 in 
schools. Those investments include the increasing school nurses and 
social

[[Page 4351]]

workers, improved ventilation systems, and other health and safety 
measures.
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    \45\ This includes implementing mitigation strategies consistent 
with the Centers for Disease Control and Prevention's (CDC) Guidance 
for COVID-19 Prevention in K-12 Schools (November 5, 2021), 
available at <a href="https://www.cdc.gov/coronavirus/2019-ncov/community/schools-childcare/k-12-guidance.html">https://www.cdc.gov/coronavirus/2019-ncov/community/schools-childcare/k-12-guidance.html</a>.
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    The need for public health measures to respond to COVID-19 will 
continue moving forward. This includes the continuation of vaccination 
campaigns for the general public, booster doses, and children. This 
also includes monitoring the spread of COVID-19 variants, understanding 
the impact of these variants, developing approaches to respond, and 
monitoring global COVID-19 trends. Finally, the long-term health 
impacts of COVID-19 will continue to require a public health response, 
including medical services for individuals with ``long COVID,'' and 
research to understand how COVID-19 impacts future health needs and 
raises risks for the tens of millions of Americans who have been 
infected.
    The COVID-19 pandemic also negatively impacted other areas of 
public health, particularly mental health and substance use. In January 
2021, over 40 percent of American adults reported symptoms of 
depression or anxiety, up from 11 percent in the first half of 
2019.\46\ The mental health impacts of the pandemic have been 
particularly acute for adults ages 18 to 24, racial and ethnic 
minorities, caregivers for adults, and essential workers, with all 
reporting significantly higher rates of considering suicide.\47\ The 
proportion of children's emergency department visits related to mental 
health has also risen noticeably.\48\ Similarly, rates of substance use 
and overdose deaths have spiked: Preliminary data from the CDC show a 
nearly 30 percent increase in drug overdose mortality from April 2020 
to April 2021, bringing the estimated overdose death toll for a 12-
month period over 100,000 for the first time ever.\49\ The CDC also 
found that 13 percent of adults started or increased substance use to 
cope with stress related to COVID-19 and 26 percent reported having 
symptoms of trauma- and stressor-related disorder (TRSD) related to the 
pandemic.\50\
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    \46\ Nirmita Panchal et al., The Implications of COVID-19 for 
Mental Health and Substance Abuse (Feb. 10, 2021), https://
www.kff.org/coronaviruscovid-19/issue-brief/the-implications-of-
covid-19-for-mental-health-and-substance-use/
#:~:text=Older%20adults%20are%20also%20 
more,prior%20to%20the%20current%20crisis; Mark [Eacute]. Czeisler et 
al., Mental Health, Substance Abuse, and Suicidal Ideation During 
COVID-19 Pandemic--United States, June 24-30 2020, Morb. Mortal. 
Wkly. Rep. 69(32):1049-57 (Aug. 14, 2020), <a href="https://www.cdc.gov/mmwr/volumes/69/wr/mm6932a1.htm">https://www.cdc.gov/mmwr/volumes/69/wr/mm6932a1.htm</a>.
    \47\ Id.
    \48\ Rebecca T. Leeb et al., Mental Health-Related Emergency 
Department Visits Among Children Aged <18 Years During the COVID 
Pandemic--United States, January 1-October 17, 2020, Morb. Mortal. 
Wkly. Rep. 69(45):1675-80 (Nov. 13, 2020), <a href="https://www.cdc.gov/mmwr/volumes/69/wr/mm6945a3.htm">https://www.cdc.gov/mmwr/volumes/69/wr/mm6945a3.htm</a>.
    \49\ Centers for Disease Prevention and Control, National Center 
for Health Statistics, Provisional Drug Overdose Death Counts, 
<a href="https://www.cdc.gov/nchs/nvss/vsrr/drug-overdose-data.htm">https://www.cdc.gov/nchs/nvss/vsrr/drug-overdose-data.htm</a> (last 
visited May 8 December 6, 2021).
    \50\ Panchal, supra note 46; Mark [Eacute]. Czeisler et al., 
supra note 46.
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    Another public health challenge exacerbated by the pandemic was 
violent crime and gun violence, which increased during the pandemic and 
has disproportionately impacted low-income communities.\51\ According 
to the Federal Bureau of Investigation (FBI), although the property 
crime rate fell 8 percent in 2020, the violent crime rate increased 6 
percent in 2020 compared to 2019 data.\52\ In particular, the estimated 
number of aggravated assault offenses rose 12 percent, while murder and 
manslaughter increased 30 percent from 2019 to 2020.\53\ The proportion 
of homicides committed with firearms rose from 73 percent in 2019 to 76 
percent in 2020.\54\ Exposure to violence can create serious short-term 
and long-term harmful effects to health and development, and repeated 
exposure to violence may be connected to negative health outcomes.\55\ 
Addressing community violence as a public health issue may help prevent 
and even reduce additional harm to individuals, households, and 
communities.\56\
---------------------------------------------------------------------------

    \51\ The White House, FACT SHEET: More Details on the Biden-
Harris Administration's Investments in Community Violence 
Interventions (April 7, 2021), <a href="https://www.whitehouse.gov/briefing-room/statements-releases/2021/04/07/fact-sheet-more-details-on-the-biden-harris-administrations-investments-in-community-violence-interventions/">https://www.whitehouse.gov/briefing-room/statements-releases/2021/04/07/fact-sheet-more-details-on-the-biden-harris-administrations-investments-in-community-violence-interventions/</a>.
    \52\ Federal Bureau of Investigation, FBI Releases 2020 Crime 
Statistics (September 27, 2021) <a href="https://www.fbi.gov/news/pressrel/press-releases/fbi-releases-2020-crime-statistics">https://www.fbi.gov/news/pressrel/press-releases/fbi-releases-2020-crime-statistics</a>.
    \53\ Id.
    \54\ Id.
    \55\ The Educational Fund to Stop Gun Violence, Community Gun 
Violence, <a href="https://efsgv.org/learn/type-of-gun-violence/community-gun-violence/">https://efsgv.org/learn/type-of-gun-violence/community-gun-violence/</a> (last visited November 9, 2021).
    \56\ Giffords Law Center, Healing Communities in Crisis: 
Lifesaving Solutions to the Urban Gun Violence Epidemic (March 
2016), <a href="https://giffords.org/wp-content/uploads/2019/01/Healing-Communities-in-Crisis.pdf">https://giffords.org/wp-content/uploads/2019/01/Healing-Communities-in-Crisis.pdf</a>.
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    Many communities are using SLFRF funds to invest in holistic 
approaches in violence prevention that are rooted in targeted outreach 
and addressing root causes. For example, the City of St. Louis is 
planning to invest in expanding a ``community responder'' model 
designed to provide clinical help and to divert non-violent calls away 
from the police department. Additionally, the city will expand access 
to mental health services, allowing residents to seek support at city 
recreation centers, libraries, and other public spaces.\57\ Similarly, 
Los Angeles County will further invest in its ``Care First, Jails 
Last'' program which seeks to replace ``arrest and incarceration'' 
responses with health interventions.\58\
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    \57\ St. Louis, MO Recovery Plan, <a href="https://www.stlouis-mo.gov/government/recovery/covid-19/arpa/plan/">https://www.stlouis-mo.gov/government/recovery/covid-19/arpa/plan/</a>.
    \58\ Los Angeles County, CA Recovery Plan, <a href="http://file.lacounty.gov/SDSInter/bos/supdocs/160391.pdf">http://file.lacounty.gov/SDSInter/bos/supdocs/160391.pdf</a>.
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    While the pandemic affected communities across the country, it 
disproportionately impacted some demographic groups and exacerbated 
health inequities along racial, ethnic, and socioeconomic lines.\59\ 
The CDC has found that racial and ethnic minorities are at increased 
risk for infection, hospitalization, and death from COVID-19, with 
Hispanic or Latino and Native American or Alaska Native patients at 
highest risk.\60\
---------------------------------------------------------------------------

    \59\ Office of the White House, National Strategy for the COVID-
19 Response and Pandemic Preparedness (Jan. 21, 2021), <a href="https://www.whitehouse.gov/wp-content/uploads/2021/01/National-Strategy-for-the-COVID-19-Response-and-Pandemic-Preparedness.pdf">https://www.whitehouse.gov/wp-content/uploads/2021/01/National-Strategy-for-the-COVID-19-Response-and-Pandemic-Preparedness.pdf</a>.
    \60\ In a study of 13 states from October to December 2020, the 
CDC found that Hispanic or Latino and Native American or Alaska 
Native individuals were 1.7 times more likely to visit an emergency 
room for COVID-19 than White individuals, and Black individuals were 
1.4 times more likely to do so than White individuals. See Sebastian 
D. Romano et al., Trends in Racial and Ethnic Disparities in COVID-
19 Hospitalizations, by Region--United States, March-December 2020, 
MMWR Morb Mortal Wkly Rep 2021, 70:560-565 (Apr. 16, 2021), <a href="https://www.cdc.gov/mmwr/volumes/70/wr/mm7015e2.htm?s_cid=mm7015e2_w">https://www.cdc.gov/mmwr/volumes/70/wr/mm7015e2.htm?s_cid=mm7015e2_w</a>.
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    Similarly, low-income and socially vulnerable communities have seen 
the most severe health impacts. For example, counties with high poverty 
rates also have the highest rates of infections and deaths, with 308 
deaths per 100,000 compared to the U.S. average of 238 deaths per 
100,000, as of December 2021.\61\ Counties with high social 
vulnerability, as measured by factors such as poverty and educational 
attainment, have also fared more poorly than the national average, with 
325 deaths per 100,000 as of December 2021.\62\ Over the course of the

[[Page 4352]]

pandemic, Native Americans have experienced more than one and a half 
times the rate of COVID-19 infections, more than triple the rate of 
hospitalizations, and more than double the death rate compared to White 
Americans.\63\ Low-income and minority communities also exhibit higher 
rates of pre-existing conditions that may contribute to an increased 
risk of COVID-19 mortality.\64\ In addition, individuals living in low-
income communities may have had more limited ability to socially 
distance or to self-isolate when ill, resulting in faster spread of the 
virus, and were over-represented among essential workers, who face 
greater risk of exposure.\65\
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    \61\ Centers for Disease Control and Prevention, COVID Data 
Tracker: Trends in COVID-19 Cases and Deaths in the United States, 
by County-level Population Factors, <a href="https://covid.cdc.gov/covid-data-tracker/#pop-factors_totaldeaths">https://covid.cdc.gov/covid-data-tracker/#pop-factors_totaldeaths</a> (last visited December 7, 
2021).
    \62\ The CDC's Social Vulnerability Index includes fifteen 
variables measuring social vulnerability, including unemployment, 
poverty, education levels, single-parent households, disability 
status, non-English speaking households, crowded housing, and 
transportation access.
    Centers for Disease Control and Prevention, COVID Data Tracker: 
Trends in COVID-19 Cases and Deaths in the United States, by Social 
Vulnerability Index, <a href="https://covid.cdc.gov/covid-data-tracker/#pop-factors_totaldeaths">https://covid.cdc.gov/covid-data-tracker/#pop-factors_totaldeaths</a> (last visited December 7, 2021).
    \63\ Centers for Disease Control and Prevention, Risk for COVID-
19 Infection, Hospitalization, and Death By Race/Ethnicity, <a href="https://www.cdc.gov/coronavirus/2019-ncov/covid-data/investigations-discovery/hospitalization-death-by-race-ethnicity.html">https://www.cdc.gov/coronavirus/2019-ncov/covid-data/investigations-discovery/hospitalization-death-by-race-ethnicity.html</a> (last visited 
December 7, 2021).
    \64\ See, e.g., Centers for Disease Control and Prevention, Risk 
of Severe Illness or Death from COVID-19 (Dec. 10, 2020), <a href="https://www.cdc.gov/coronavirus/2019-ncov/community/health-equity/racial-ethnic-disparities/disparities-illness.html">https://www.cdc.gov/coronavirus/2019-ncov/community/health-equity/racial-ethnic-disparities/disparities-illness.html</a> (last visited December 
7, 2021).
    \65\ Milena Almagro et al., Racial Disparities in Frontline 
Workers and Housing Crowding During COVID-19: Evidence from 
Geolocation Data (Sept. 22, 2020), NYU Stern School of Business 
(forthcoming), available at <a href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3695249">https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3695249</a>; Grace McCormack et al., Economic 
Vulnerability of Households with Essential Workers, JAMA 324(4):388-
90 (2020), available at <a href="https://jamanetwork.com/journals/jama/fullarticle/2767630">https://jamanetwork.com/journals/jama/fullarticle/2767630</a>.
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    Social distancing measures in response to the pandemic may have 
also exacerbated pre-existing public health challenges. For example, 
for children living in homes with lead paint, spending substantially 
more time at home raises the risk of developing elevated blood lead 
levels, while screenings for elevated blood lead levels declined during 
the pandemic.\66\ The combination of these underlying social and health 
vulnerabilities may have contributed to more severe public health 
outcomes of the pandemic within these communities, resulting in an 
exacerbation of pre-existing disparities in health outcomes.\67\
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    \66\ See, e.g., Joseph G. Courtney et al., Decreases in Young 
Children Who Received Blood Lead Level Testing During COVID-19--34 
Jurisdictions, January-May 2020, Morb. Mort. Wkly. Rep. 70(5):155-61 
(Feb. 5, 2021), <a href="https://www.cdc.gov/mmwr/volumes/70/wr/mm7005a2.htm">https://www.cdc.gov/mmwr/volumes/70/wr/mm7005a2.htm</a>; 
Emily A. Benfer & Lindsay F. Wiley, Health Justice Strategies to 
Combat COVID-19: Protecting Vulnerable Communities During a 
Pandemic, Health Affairs Blog (Mar. 19, 2020), <a href="https://www.healthaffairs.org/do/10.1377/hblog20200319.757883/full/">https://www.healthaffairs.org/do/10.1377/hblog20200319.757883/full/</a>.
    \67\ See, e.g., Centers for Disease Control and Prevention, 
supra note 62; Benfer & Wiley, supra note 66; Nathaniel M. Lewis et 
al., Disparities in COVID-19 Incidence, Hospitalizations, and 
Testing, by Area-Level Deprivation--Utah, March 3-July 9, 2020, 
Morb. Mortal. Wkly. Rep. 69(38):1369-73 (Sept. 25, 2020), <a href="https://www.cdc.gov/mmwr/volumes/69/wr/mm6938a4.htm">https://www.cdc.gov/mmwr/volumes/69/wr/mm6938a4.htm</a>.
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Summary of the Interim Final Rule Approach to Public Health
    Summary: As discussed above, the interim final rule provided 
flexibility for recipients to pursue a wide range of eligible uses to 
``respond to'' the COVID-19 public health emergency. Uses of funds to 
``respond to'' the public health emergency address the SARS-CoV-2 virus 
itself, support efforts to prevent or decrease spread of the virus, and 
address other impacts of the pandemic on public health. The interim 
final rule implemented these provisions by identifying a non-exhaustive 
list of programs or services that may be funded as responding to COVID-
19 (``enumerated eligible uses''), along with considerations for 
evaluating other potential uses of funds not explicitly listed. 
Enumerated eligible uses are discussed below. For guidance on how to 
determine whether a particular use is allowable, beyond those 
enumerated, see section Standards: Identifying a Public Health Impact.
    Enumerated eligible uses under this section built and expanded upon 
permissible expenditures under the Coronavirus Relief Fund; for 
clarity, the interim final rule expressly listed as eligible uses the 
uses permissible under the Coronavirus Relief Fund, with minor 
exceptions.\68\ The interim final rule also recognized that the nature 
of the COVID-19 public health emergency, and responsive policy 
measures, programs, and services, had changed over time and is expected 
to continue evolving.
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    \68\ Generally, funding uses eligible under CRF as a response to 
the direct public health impacts of COVID-19 will continue to be 
eligible under the ARPA, including those not explicitly listed in 
the final rule, with the following two exceptions: (1) The standard 
for eligibility of public health and safety payrolls has been 
updated (see section Public Sector Capacity and Workforce in General 
Provisions: Other) and (2) expenses related to the issuance of tax-
anticipation notes are no longer an eligible funding use (see 
section Restrictions on Use: Debt Service).
---------------------------------------------------------------------------

    The interim final rule categorized enumerated eligible uses to 
respond to the public health emergency into several categories: (1) 
COVID-19 mitigation and prevention, (2) medical expenses, (3) 
behavioral health care, (4) public health and safety staff, (5) 
expenses to improve the design and execution of health and public 
health programs, and (6) eligible uses to address disparities in public 
health outcomes. For each category in turn, this section describes 
public comments received and Treasury's responses, as well as comments 
received proposing additional enumerated eligible uses.
    Reorganizations and Cross-References: In some cases, enumerated 
eligible uses included in the interim final rule under responding to 
the public health emergency have been re-categorized in the 
organization of the final rule to enhance clarity. For discussion of 
eligible uses for public health and safety staff and to improve the 
design and execution of public health programs, please see section 
Public Sector Capacity and Workforce in General Provisions: Other. For 
discussion of eligible uses to address disparities in public health 
outcomes, please see section Assistance to Households in Negative 
Economic Impacts.
    Conversely, discussion of eligible assistance to small businesses 
and nonprofits to respond to public health impacts has been moved from 
Assistance to Small Businesses and Assistance to Nonprofits in Negative 
Economic Impacts to this section. This change is consistent with the 
interim final rule, which provides that appropriate responses to 
address the public health impacts of COVID-19 may be provided to any 
type of entity.
a. COVID-19 Mitigation and Prevention
    COVID-19 public health response and mitigation tactics. Recognizing 
the broad range of services and programming needed to contain COVID-19, 
the interim final rule provided an extensive list of enumerated 
eligible uses to prevent and mitigate COVID-19 and made clear that the 
public health response to the virus is expected to continue to evolve 
over time, necessitating different uses of funds.
    Enumerated eligible uses of funds in this category included: 
Vaccination programs; medical care; testing; contact tracing; support 
for isolation or quarantine; supports for vulnerable populations to 
access medical or public health services; public health surveillance 
(e.g., monitoring case trends, genomic sequencing for variants); 
enforcement of public health orders; public communication efforts; 
enhancement to health care capacity, including through alternative care 
facilities; purchases of personal protective equipment; support for 
prevention, mitigation, or other services in congregate living 
facilities (e.g., nursing homes, incarceration settings, homeless 
shelters, group living facilities) and other key settings like schools; 
ventilation improvements in congregate settings, health care settings, 
or other key locations; enhancement of

[[Page 4353]]

public health data systems; other public health responses; and capital 
investments in public facilities to meet pandemic operational needs, 
such as physical plant improvements to public hospitals and health 
clinics or adaptations to public buildings to implement COVID-19 
mitigation tactics. These enumerated uses are consistent with guidance 
from public health authorities, including the CDC.
    Public Comment: Many commenters were supportive of expansive 
enumerated eligible uses for mitigating and preventing COVID-19, noting 
the wide range of activities that governments may undertake and the 
continued changing landscape of pandemic response. Some commenters 
requested that Treasury engage in ongoing consideration of and 
consultation on evolving public health needs and resulting eligible 
expenses. Some commenters noted that their jurisdiction does not have 
an official public health program, for example smaller jurisdictions or 
those that do not have a health department, and requested clarification 
on whether their public health expenses would still be eligible in 
compliance with program rules.
    Treasury Response: In the final rule, Treasury is maintaining an 
expansive list of enumerated eligible uses to mitigate and prevent 
COVID-19, given the wide-ranging activities that governments may take 
to further these goals, including ``other public health responses.'' 
Note that the final rule discusses several of these enumerated uses in 
more detail below.
    Treasury is further clarifying that when providing COVID-19 
prevention and mitigation services, recipients can identify the 
impacted population as the general public. Treasury presumes that all 
enumerated eligible uses for programs and services, including COVID-19 
mitigation and prevention programs and services, are reasonably 
proportional responses to the harm identified unless a response is 
grossly disproportionate to the type or extent of harm experienced. 
Note that capital expenditures are not considered ``programs and 
services'' and are not presumed to be reasonably proportional responses 
to an identified harm except as provided in section Capital 
Expenditures in General Provisions: Other. In other words, recipients 
can provide any COVID-19 prevention or mitigation service to members of 
the general public without any further analysis of impacts of the 
pandemic on those individuals and whether the service is responsive.
    This approach gives recipient governments an extensive set of 
eligible uses that can adapt to local needs, as well as evolving 
response needs and developments in understanding of transmission of 
COVID-19. Treasury emphasizes how the enumerated eligible uses can 
adapt to changing circumstances. For example, when the interim final 
rule was released, national daily COVID-19 cases were at relatively low 
levels and declining; \69\ as the Delta variant spread and cases peaked 
in many areas of the country, particularly those with low vaccination 
rates, government response needs and tactics evolved, and the SLFRF 
funds provided the ability to quickly and nimbly adapt to new public 
health needs. Treasury also notes that funds may be used to support 
compliance with and implementation of COVID-19 safety requirements, 
including vaccination requirements, testing programs, or other required 
practices.
---------------------------------------------------------------------------

    \69\ See Centers for Disease Control and Prevention, COVID Data 
Tracker, <a href="https://covid.cdc.gov/covid-data-tracker/#trends_dailycases">https://covid.cdc.gov/covid-data-tracker/#trends_dailycases</a> 
(last visited December 7, 2021).
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    Recipient governments do not need to have an official health or 
public health program in order to utilize these eligible uses; any 
recipient can pursue these eligible uses, though Treasury recommends 
consulting with health and public health professionals to support 
effective implementation.
    The CDC has provided recommendations and guidelines to help 
mitigate and prevent COVID-19. The interim final rule and final rule 
help support recipients in stopping the spread of COVID-19 through 
these recommendations and guidelines.\70\ The final rule reflects 
changing circumstances of COVID-19 and provides a broad range of 
permissible uses for mitigating and preventing the spread of the 
disease, in a manner consistent with CDC guidelines and 
recommendations.
---------------------------------------------------------------------------

    \70\ See Centers for Disease Control and Prevention, COVID-19, 
<a href="https://www.cdc.gov/coronavirus/2019-ncov/index.html">https://www.cdc.gov/coronavirus/2019-ncov/index.html</a> (last visited 
November 8, 2021).
---------------------------------------------------------------------------

    The purpose of the SLFRF funds is to mitigate the fiscal effects 
stemming from the COVID-19 public health emergency, including by 
supporting efforts to stop the spread of the virus. The interim final 
rule and final rule implement this objective by, in part, providing 
that recipients may use SLFRF funds for COVID-19 mitigation and 
prevention.\71\ A program or service that imposes conditions on 
participation in or acceptance of the service that would undermine 
efforts to stop the spread of COVID-19 or discourage compliance with 
recommendations and guidelines in CDC guidance for stopping the spread 
of COVID-19 is not a permissible use of funds. In other words, 
recipients may not use funds for a program that undermines practices 
included in the CDC's guidelines and recommendations for stopping the 
spread of COVID-19. This includes programs that impose a condition to 
discourage compliance with practices in line with CDC guidance (e.g., 
paying off fines to businesses incurred for violation of COVID-19 
vaccination or safety requirements), as well as programs that require 
households, businesses, nonprofits, or other entities not to use 
practices in line with CDC guidance as a condition of receiving funds 
(e.g., requiring that businesses abstain from requiring mask use or 
employee vaccination as a condition of receiving SLFRF funds).
---------------------------------------------------------------------------

    \71\ See Sec.  35.6(b); Coronavirus State and Local Fiscal 
Recovery Funds, 86 FR at 26786.
---------------------------------------------------------------------------

    Vaccination programs and vaccine incentives. At the time of the 
interim final rule release, many vaccination programs were using mass 
vaccination tactics to rapidly reach Americans en masse for first 
vaccine doses.\72\ Since that time, the FDA has authorized booster 
vaccine doses for certain groups and certain vaccines and has also 
authorized vaccines for youths \73\ \74\ The inclusion of ``vaccination 
programs'' as an eligible use allows for adaptation as the needs of 
programs change or new groups become eligible for different types of 
vaccinations.
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    \72\ Centers for Disease Control and Prevention, COVID Data 
Tracker: COVID-19 Vaccinations in the United States, <a href="https://covid.cdc.gov/covid-data-tracker/#vaccinations">https://covid.cdc.gov/covid-data-tracker/#vaccinations</a> (last visited October 
18, 2021).
    \73\ U.S. Food and Drug Administration, Coronavirus (COVID-19) 
Update: FDA Takes Additional Actions on the Use of a Booster Dose 
for COVID-19 Vaccines, <a href="https://www.fda.gov/news-events/press-announcements/fda-authorizes-pfizer-biontech-covid-19-vaccine-emergency-use-children-5-through-11-years-age">https://www.fda.gov/news-events/press-announcements/fda-authorizes-pfizer-biontech-covid-19-vaccine-emergency-use-children-5-through-11-years-age</a> (last visited November 
8, 2021).
    \74\ U.S. Food and Drug Administration, FDA Authorizes Pfizer-
BioNTech COVID-19 Vaccine for Emergency Use in Children 5 through 11 
Years of Age, <a href="https://www.fda.gov/news-events/press-announcements/fda-authorizes-pfizer-biontech-covid-19-vaccine-emergency-use-children-5-through-11-years-age">https://www.fda.gov/news-events/press-announcements/fda-authorizes-pfizer-biontech-covid-19-vaccine-emergency-use-children-5-through-11-years-age</a> (last visited November 8, 2021).
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    Public Comment: Since the release of the interim final rule, many 
recipient governments have also requested clarification on whether 
vaccine incentives are a permissible use of funds.
    Treasury Response: Treasury issued guidance clarifying that 
``[vaccine] programs that provide incentives reasonably expected to 
increase the number of people who choose to get vaccinated, or that 
motivate people to get vaccinated sooner than they otherwise would 
have, are an allowable

[[Page 4354]]

use of funds so long as such costs are reasonably proportional to the 
expected public health benefit.'' \75\ This use of funds remains 
permissible under the final rule.
---------------------------------------------------------------------------

    \75\ Coronavirus State and Local Fiscal Recovery Funds, 
Frequently Asked Questions, as of July 19, 2021; <a href="https://home.treasury.gov/system/files/136/SLFRPFAQ.pdf">https://home.treasury.gov/system/files/136/SLFRPFAQ.pdf</a>. Note that programs 
may provide incentives to individuals who have already received a 
vaccination if the incentive is reasonably expected to increase the 
number of people who choose to get vaccinated or motivate people to 
get vaccinated sooner and the costs are reasonably proportional to 
the expected public health benefit.
---------------------------------------------------------------------------

Capital Expenditures
    Public Comment: Many commenters requested clarification around the 
types and scope of permissible capital investments in public facilities 
to meet pandemic operational needs; ventilation improvements in 
congregate settings, health care settings, or other key locations; and 
whether support for prevention and mitigation in congregate facilities 
could include facilities renovations, improvements, or construction of 
new facilities, or if the facilities must solely be used for COVID-19 
response.
    Treasury Response: For clarity, Treasury has addressed the 
eligibility standard for capital expenditures, or investments in 
property, facilities, or equipment, in one section of this 
Supplementary Information; see section Capital Expenditures in General 
Provisions: Other. In recognition of the importance of capital 
expenditures in the COVID-19 public health response, Treasury 
enumerates that the following projects are examples of eligible capital 
expenditures, as long as they meet the standards for capital 
expenditures in section Capital Expenditures in General Provisions: 
Other:
    <bullet> Improvements or construction of COVID-19 testing sites and 
laboratories, and acquisition of related equipment;
    <bullet> Improvements or construction of COVID-19 vaccination 
sites;
    <bullet> Improvements or construction of medical facilities 
generally dedicated to COVID-19 treatment and mitigation (e.g., 
emergency rooms, intensive care units, telemedicine capabilities for 
COVID-19 related treatment);
    <bullet> Expenses of establishing temporary medical facilities and 
other measures to increase COVID-19 treatment capacity, including 
related construction costs;
    <bullet> Acquisition of equipment for COVID-19 prevention and 
treatment, including ventilators, ambulances, and other medical or 
emergency services equipment;
    <bullet> Improvements to or construction of emergency operations 
centers and acquisition of emergency response equipment (e.g., 
emergency response radio systems);
    <bullet> Installation and improvements of ventilation systems;
    <bullet> Costs of establishing public health data systems, 
including technology infrastructure;
    <bullet> Adaptations to congregate living facilities, including 
skilled nursing facilities, other long-term care facilities, 
incarceration settings, homeless shelters, residential foster care 
facilities, residential behavioral health treatment, and other group 
living facilities, as well as public facilities and schools (excluding 
construction of new facilities for the purpose of mitigating spread of 
COVID-19 in the facility); and
    <bullet> Mitigation measures in small businesses, nonprofits, and 
impacted industries (e.g., developing outdoor spaces).
    Other clarifications on COVID-19 mitigation: Medical care, supports 
for vulnerable populations, data systems, carceral settings. Based on 
public comments and questions received from recipients following the 
interim final rule, Treasury is making several further clarifications 
on enumerated eligible uses in this category.
    Public Comment: Several commenters requested clarification on 
eligible uses of funds for medical care; Treasury addresses those 
comments in the section Medical Expenses below.
    Public Comment: Recipients posed questions on the type and scope of 
activities eligible as ``supports for vulnerable populations to access 
medical or public health services.''
    Treasury Response: Enumerated eligible uses should be considered in 
the context of the eligible use category or section where they appear; 
in this case, ``supports for vulnerable populations to access medical 
or public health services'' appears in the section COVID-19 Mitigation 
and Prevention. As such, these eligible uses should help vulnerable or 
high-risk populations access services that mitigate COVID-19, for 
example, transportation assistance to reach vaccination sites, mobile 
vaccination or testing programs, or on-site vaccination or testing 
services for homebound individuals, those in group homes, or similar 
settings.
    Public Comment: Some commenters asked whether ``enhancement of 
public health data systems'' could include investments in software, 
databases, and other information technology resources that support 
responses to the COVID-19 public health emergency but also provide 
benefits for other use cases and long-term capacity of public health 
departments and systems.
    Treasury Response: These are permissible uses of funds under the 
interim final rule and remain eligible under the final rule.
Assistance to Businesses and Nonprofits To Implement COVID-19 
Mitigation Strategies
    Background: As detailed above, Treasury received many public 
comments describing uncertainty about which eligible use category 
should be used to assess different potential uses of funds. As a 
result, Treasury has re-categorized some uses of funds in the final 
rule to provide greater clarity, consistent with the principle that 
uses of funds should be assessed based on their intended beneficiary. 
For example, COVID-19 mitigation and prevention serves the general 
public or specific populations within the public. However, in the 
interim final rule, assistance to small businesses, nonprofits, and 
impacted industries to implement COVID-19 mitigation and prevention 
strategies was categorized in the respective sections within Negative 
Economic Impacts. The final rule consolidates all COVID-19 mitigation 
and prevention within Public Health.
    Public Comment: Treasury has received multiple comments and 
questions about which eligible use permits the recipient to provide 
assistance to businesses and nonprofits to address the public health 
impacts of COVID-19.
    Treasury Response: In the final rule, these services have been re-
categorized under COVID-19 mitigation and prevention to reflect the 
fact that this assistance responds to public health impacts of the 
pandemic rather than the negative economic impacts to a small business, 
nonprofit, or impacted industry. When providing COVID-19 mitigation and 
prevention services, recipients can identify the impacted entity as 
small businesses, nonprofits, or businesses in impacted industries in 
general. As with all enumerated eligible uses, recipients may presume 
that all COVID-19 mitigation and prevention programs and services are 
reasonably proportional responses to the harm identified unless a 
response is grossly disproportionate to the type or extent of harm 
experienced. Note that capital expenditures are not considered 
``programs and services'' and are not presumed to be reasonably 
proportional responses to an identified harm except as provided in 
section Capital Expenditures in General Provisions: Other. In other 
words, recipients can provide any COVID-19 prevention or mitigation 
service to small businesses, nonprofits, and businesses in impacted

[[Page 4355]]

industries without any further analysis of impacts of the pandemic on 
those entities and whether the service is responsive.
    In some cases, this means that an entity not otherwise eligible to 
receive assistance to respond to negative economic impacts of the 
pandemic, for example an entity that did not experience a negative 
economic impact, may still be eligible to receive assistance under this 
category for COVID-19 mitigation and prevention services.
    Uses of funds can include loans, grants, or in-kind assistance to 
small businesses, nonprofits, or other entities to implement COVID-19 
prevention or mitigation tactics, such as vaccination; testing; contact 
tracing programs; physical plant changes to enable greater use of 
outdoor spaces or ventilation improvements; enhanced cleaning efforts; 
and barriers or partitions. For example, this would include assistance 
to a restaurant to establish an outdoor patio, given evidence showing 
much lower risk of COVID-19 transmission outdoors.\76\ Uses of funds 
can also include aid to travel, tourism, hospitality, and other 
impacted industries to implement COVID-19 mitigation and prevention 
measures to enable safe reopening, for example, vaccination or testing 
programs, improvements to ventilation, physical barriers or partitions, 
signage to facilitate social distancing, provision of masks or personal 
protective equipment, or consultation with infection prevention 
professionals to develop safe reopening plans.
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    \76\ See Centers for Disease Control and Prevention, Participate 
in Outdoor and Indoor Activities, <a href="https://www.cdc.gov/coronavirus/2019-ncov/daily-life-coping/outdoor-activities.html">https://www.cdc.gov/coronavirus/2019-ncov/daily-life-coping/outdoor-activities.html</a> (last visited 
November 8, 2021).
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    Recipients providing assistance to small businesses, nonprofits, or 
impacted industries that includes capital expenditures (i.e., 
expenditures on property, facilities, or equipment) should also review 
the section Capital Expenditures in General Provisions: Other, which 
describes eligibility standards for these expenditures. Recipients 
providing assistances in the form of loans should review the section 
Treatment of Loans Made with SLFRF Funds in General Provisions: Other.
    Recipients should also be aware of the difference between 
beneficiaries of assistance and subrecipients when working with small 
businesses, nonprofits, or impacted industries. As noted above, 
Treasury presumes that the general public, as well as small businesses, 
nonprofits, and impacted industries in general, has been impacted by 
the COVID-19 disease itself and is eligible for services that mitigate 
or prevent COVID-19 spread. As such, a small business, nonprofit, or 
impacted industry receiving assistance to implement COVID-19 mitigation 
measures is a beneficiary of assistance (e.g., granting funds to a 
small business to develop an outdoor patio to reduce transmission). In 
contrast, if a recipient contracts with, or grants funds to, a small 
business, nonprofit, or impacted industry to carry out an eligible use 
for COVID-19 mitigation on behalf of the recipient, the entity is a 
subrecipient (e.g., contracting with a small business to operate COVID-
19 vaccination sites). For further information on distinguishing 
between beneficiaries and subrecipients, as well as the impacts of the 
distinction on reporting and other requirements, see section 
Distinguishing Subrecipients versus Beneficiaries.
b. Medical Expenses
    Background: The interim final rule also included as an enumerated 
eligible use medical expenses, including medical care and services to 
address the near-term and potential longer-term impacts of the disease 
on individuals infected.
    Public Comment: Some commenters sought clarification on the types 
of medical expenses eligible and for whom, including whether funds 
could be used under this category for expanding health insurance 
coverage (e.g., subsidies for premiums, expanding a group health plan), 
improvements to healthcare facilities or establishment of new medical 
facilities, direct costs of medical services, and costs to a self-
funded health insurance plan (e.g., a county government health plan) 
for COVID-19 medical care.
    Treasury Response: In the final rule, Treasury is maintaining this 
enumerated eligible use category and clarifying that it covers costs 
related to medical care provided directly to an individual due to 
COVID-19 infection (e.g., treatment) or a potential infection (e.g., 
testing). This can include medical costs to uninsured individuals; 
deductibles, co-pays, or other costs not covered by insurance; costs 
for uncompensated care at a health provider; emergency medical response 
costs; and, for recipients with a self-funded health insurance plan, 
excess health insurance costs due to COVID-19 medical care. These are 
medical expenses due to COVID-19 and distinguish this category of 
eligible uses from other related eligible uses, like COVID-19 
mitigation and prevention and health insurance expenses to households, 
to provide greater clarity for recipients in determining which category 
of eligible uses they should review to assess a potential use of funds. 
For discussion of eligibility for programs to expand health insurance 
coverage, see section Assistance to Households.
c. Behavioral Health Care
    Background: Recognizing that the public health emergency, necessary 
mitigation measures like social distancing, and the economic downturn 
have exacerbated mental health and substance use challenges for many 
Americans, the interim final rule included an enumerated eligible use 
for mental health treatment, substance use treatment, and other 
behavioral health services, including a non-exhaustive list of specific 
services that would be eligible under this category.
    Public Comment: Many commenters expressed support for the interim 
final rule's recognition of behavioral health impacts of the pandemic 
and eligible uses under this category. Several commenters requested 
clarification on the types of eligible services under this category, 
specifically whether both acute and chronic care are included as well 
as services that often do not directly accept insurance payments, like 
peer support groups. Some commenters highlighted the importance of 
cultural competence in providing effective behavioral health services. 
Some commenters suggested that funding should be available broadly and 
quickly for this purpose, recommending that funding available for 
behavioral health not be tied to the amount of revenue loss experienced 
by the recipient.
    Treasury Response: In the final rule, Treasury is maintaining this 
enumerated eligible use category and clarifying that it covers an 
expansive array of services for prevention, treatment, recovery, and 
harm reduction for mental health, substance use, and other behavioral 
health challenges caused or exacerbated by the public health emergency. 
The specific services listed in the interim final rule also remain 
eligible.\77\
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    \77\ Hotlines or warmlines, crisis intervention, overdose 
prevention, infectious disease prevention, and services or outreach 
to promote access to physical or behavioral health primary care and 
preventative medicine.
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    Treasury is further clarifying that when providing behavioral 
health services, recipients can identify the impacted population as the 
general public and, as with all enumerated eligible uses, presume that 
all programs and services are reasonably proportional responses to the 
harm identified unless a response is grossly disproportionate to the 
type or extent of harm experienced. In contrast, capital expenditures 
are not

[[Page 4356]]

considered ``programs and services'' and are not presumed to be 
reasonably proportional responses to an identified harm except as 
provided in section Capital Expenditures in General Provisions: Other.
    In other words, recipients can provide behavioral health services 
to members of the general public without any further analysis of 
impacts of the pandemic on those individuals and whether the service is 
responsive. Recipients may also use this eligible use category to 
respond to increased rates of behavioral health challenges at a 
population level or, at an individual level, new behavioral health 
challenges or exacerbation of pre-existing challenges, including new 
barriers to accessing treatment.
    Services that respond to these impacts of the public health 
emergency may include services across the continuum of care, including 
both acute and chronic care, such as prevention, outpatient treatment, 
inpatient treatment, crisis care, diversion programs (e.g., from 
emergency departments or criminal justice system involvement), outreach 
to individuals not yet engaged in treatment, harm reduction, and 
supports for long-term recovery (e.g., peer support or recovery 
coaching, housing, transportation, employment services).
    Recipients may also provide services for special populations, for 
example, enhanced services in schools to address increased rates of 
behavioral health challenges for youths, mental health first responder 
or law enforcement-mental health co-responder programs to divert 
individuals experiencing mental illness from the criminal justice 
system, or services for pregnant women with substance use disorders or 
infants born with neonatal abstinence syndrome. Finally, recipients may 
use funds for programs or services to support equitable access to 
services and reduce racial, ethnic, or socioeconomic disparities in 
access to high-quality treatment.
    Eligible uses of funds may include services typically billable to 
insurance \78\ or services not typically billable to insurance, such as 
peer support groups, costs for residence in supportive housing or 
recovery housing, and the 988 National Suicide Prevention Lifeline or 
other hotline services. Recipients may also use funds in conjunction 
with other federal grants or programs (see section Program 
Administration Provisions), though eligible services under SLFRF are 
not limited to those eligible under existing federal programs.
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    \78\ However, SLFRF funds may not be used to reimburse a service 
that was also billed to insurance.
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    Given the public health emergency's exacerbation of the ongoing 
opioid and overdose crisis, Treasury highlights several ways that funds 
may be used to respond to opioid use disorder and prevent overdose 
mortality.\79\ Specifically, eligible uses of funds include programs to 
expand access to evidence-based treatment like medications to treat 
opioid use disorder (e.g., direct costs or incentives for emergency 
departments, prisons, jails, and outpatient providers to offer 
medications and low-barrier treatment), naloxone distribution, syringe 
service programs, outreach to individuals in active use, post-overdose 
follow up programs, programs for diversion from the criminal justice 
system, and contingency management interventions.
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    \79\ In line with the Department of Health and Human Services, 
Overdose Prevention Strategy, <a href="https://www.hhs.gov/overdose-prevention/">https://www.hhs.gov/overdose-prevention/</a>, and the Office of National Drug Control Policy, 
Administration's Statement on Drug Policy Priorities for Year One 
(April 1, 2021), <a href="https://www.whitehouse.gov/wp-content/uploads/2021/03/BidenHarris-Statement-of-Drug-Policy-Priorities-April-1.pdf">https://www.whitehouse.gov/wp-content/uploads/2021/03/BidenHarris-Statement-of-Drug-Policy-Priorities-April-1.pdf</a>.
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    Finally, for clarity, Treasury has addressed the eligibility 
standard for capital expenditures, or investments in property, 
facilities, or equipment, in one section of this Supplementary 
Information; see section Capital Expenditures in General Provisions: 
Other. Examples of capital expenditures related to behavioral health 
that Treasury recognizes as eligible include behavioral health 
facilities and equipment (e.g., inpatient or outpatient mental health 
or substance use treatment facilities, crisis centers, diversion 
centers), as long as they adhere to the standards detailed in the 
Capital Expenditures section.
d. Preventing and Responding to Violence
    Background: The interim final rule highlighted that some types of 
violence had increased during the pandemic and that the ability of 
victims to access services had decreased, noting as an example the 
challenges that individuals affected by domestic violence face in 
accessing services. Accordingly, the interim final rule enumerated as 
an eligible use, in disproportionately impacted communities, evidence-
based community violence intervention programs. Following the release 
of the interim final rule, Treasury received several recipient 
questions regarding whether and how funds may be used to respond to an 
increase in crime, violence, or gun violence in some communities during 
the pandemic. Treasury released further guidance identifying how 
enumerated eligible uses and eligible use categories under the interim 
final rule could support violence reduction efforts, including rehiring 
public sector staff, behavioral health services, and services to 
address negative economic impacts of the pandemic that may aid victims 
of crime. The guidance also identified an expanded set of enumerated 
eligible uses to address increased gun violence.
    Public Comment: Several commenters expressed support for this use 
of funds.
    Treasury Response: In the final rule, Treasury is maintaining 
enumerated eligible uses in this area and clarifying how to apply 
eligibility standards. Throughout the final rule, enumerated eligible 
uses should respond to an identified impact of the COVID-19 public 
health emergency in a reasonably proportional manner to the extent and 
type of harm experienced. Many of the enumerated eligible uses--like 
behavioral health services, services to improve employment 
opportunities, and services to address educational disparities in 
disproportionately impacted communities--that respond to the public 
health and negative economic impacts of the pandemic may also have 
benefits for reducing crime or aiding victims of crime. For example, 
the pandemic exacerbated the impact of domestic violence, sexual 
assault, and human trafficking; enumerated eligible uses like emergency 
housing assistance, cash assistance, or assistance with food, 
childcare, and other needs could be used to support survivors of 
domestic violence, sexual assault, or human trafficking who experienced 
public health or economic impacts due to the pandemic.
    Public Comment: Several commenters expressed support for community 
violence intervention programs or argued that traditional public safety 
approaches had negatively impacted the social determinants of health in 
their communities. Several commenters recommended inclusion of 
approaches like mental health or substance use diversion programs.
    Treasury Response: Treasury recognizes the importance of 
comprehensive approaches to challenges like violence. The final rule 
includes an enumerated eligible use for community violence intervention 
programs in all communities, not just the disproportionately impacted 
communities eligible under the interim final rule. Given the increased 
rate of violence during the pandemic, Treasury has determined that this 
enumerated

[[Page 4357]]

eligible use is responsive to the impacts of the pandemic in all 
communities. The final rule incorporates guidance issued after the 
interim final rule on specifically types of services eligible, 
including:
    <bullet> Evidence-based practices like focused deterrence, street 
outreach, violence interrupters, and hospital-based violence 
intervention models, complete with wraparound services such as 
behavioral therapy, trauma recovery, job training, education, housing 
and relocation services, and financial assistance; and
    <bullet> Capacity-building efforts at community violence 
intervention programs like funding more intervention workers, 
increasing their pay, providing training and professional development 
for intervention workers, and hiring and training workers to administer 
the programs.
    Public Comment: Some commenters sought further clarification on 
whether some of the enumerated eligible uses are considered responsive 
to all crime, violent crime, or gun violence.
    Treasury Response: Enumerated eligible uses that respond to an 
increase in gun violence may be pursued in communities experiencing an 
increase in gun violence associated with the pandemic, specifically: 
(1) Hiring law enforcement officials--even above pre-pandemic levels--
or paying overtime where the funds are directly focused on advancing 
community policing strategies for gun violence, (2) additional 
enforcement efforts to reduce gun violence exacerbated by the pandemic, 
including prosecuting gun traffickers, dealers, and other parties 
contributing to the supply of crime guns, as well as collaborative 
federal, state, and local efforts to identify and address gun 
trafficking channels, and (3) investing in technology and equipment to 
allow law enforcement to more efficiently and effectively respond to 
the rise in gun violence resulting from the pandemic, for example 
technology to assist in the identification of guns whose serial numbers 
have been damaged.
3. Negative Economic Impacts
a. Assistance to Households
Background
    While the U.S. economy is now on the path to a strong recovery, the 
public health emergency, including the necessary measures taken to 
protect public health, resulted in significant economic and financial 
hardship for many Americans. As businesses closed, consumers stayed 
home, schools shifted to remote education, and travel declined 
precipitously, over 22 million jobs were lost in March and April 
2020.\80\ One year later, in April 2021, the economy still remained 
over 8 million jobs below its pre-pandemic peak,\81\ and the 
unemployment rate hovered around 6 percent.\82\
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    \80\ U.S. Bureau of Labor Statistics, All Employees, Total 
Nonfarm [PAYEMS], retrieved from FRED, Federal Reserve Bank of St. 
Louis; <a href="https://fred.stlouisfed.org/series/PAYEMS">https://fred.stlouisfed.org/series/PAYEMS</a> (last visited 
December 7, 2021).
    \81\ Id.
    \82\ U.S. Bureau of Labor Statistics, Unemployment Rate 
[UNRATE], retrieved from FRED, Federal Reserve Bank of St. Louis; 
<a href="https://fred.stlouisfed.org/series/UNRATE">https://fred.stlouisfed.org/series/UNRATE</a> (last visited December 7, 
2021).
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    In the months since Treasury issued the interim final rule in May 
2021, the economy has made large strides in its recovery. The economy 
gained over 4 million jobs in the seven months from May to November 
2021; \83\ the unemployment rate fell more than 1.5 percentage points 
to 4.2 percent, which is the lowest rate since February 2020; \84\ and 
the size of the nation's economy surpassed the pre-pandemic peak in the 
second quarter of 2021.\85\
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    \83\ U.S. Bureau of Labor Statistics, supra note 80.
    \84\ U.S. Bureau of Labor Statistics, supra note 82.
    \85\ U.S. Bureau of Economic Analysis, Real Gross Domestic 
Product [GDPC1], retrieved from FRED, Federal Reserve Bank of St. 
Louis, <a href="https://fred.stlouisfed.org/series/GDPC1">https://fred.stlouisfed.org/series/GDPC1</a> (last visited 
December 7, 2021).
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    While the economy has made immense progress in its recovery since 
May 2021, the economy has also faced setbacks that illustrate the 
continued risks to the recovery. As the Delta variant spread across the 
country this summer and fall, the United States faced another severe 
wave of cases, deaths, and strain on the healthcare system, which 
contributed to a slowdown in the pace of recovery in the third 
quarter.\86\ Supply chain disruptions have also demonstrated the 
difficulties of restarting a global economy.\87\ Moreover, although 
many Americans have returned to work as of November 2021, the economy 
remains 3.9 million jobs below its pre-pandemic peak,\88\ and 2.4 
million workers have dropped out of the labor market altogether 
relative to February 2020.\89\ Thus, despite much progress, there is a 
continued need to respond to the pandemic's economic effects to ensure 
a full, broad-based, and equitable recovery.
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    \86\ U.S. Department of the Treasury, Economy Statement by 
Catherine Wolfram, Acting Assistant Secretary for Economy Policy, 
for the Treasury Borrowing Advisory Committee (November 1, 2021), 
available at <a href="https://home.treasury.gov/news/press-releases/jy0453">https://home.treasury.gov/news/press-releases/jy0453</a>.
    \87\ Yuka Hayashi, IMF Cuts Global Growth Forecast Amid Supply-
Chain Disruptions, Pandemic Pressures, Wall Street Journal (October 
12, 2021), available at <a href="https://www.wsj.com/articles/imf-cuts-global-growth-forecast-amid-supply-chain-disruptions-warns-of-inflation-risks-11634043601">https://www.wsj.com/articles/imf-cuts-global-growth-forecast-amid-supply-chain-disruptions-warns-of-inflation-risks-11634043601</a>.
    \88\ U.S. Bureau of Labor Statistics, supra note 80.
    \89\ U.S. Bureau of Labor Statistics, Civilian Labor Force Level 
[CLF16OV], retrieved from FRED, Federal Reserve Bank of St. Louis, 
<a href="https://fred.stlouisfed.org/series/CLF16OV">https://fred.stlouisfed.org/series/CLF16OV</a> (last visited December 7, 
2021).
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    Indeed, the pandemic's economic impacts continue to affect some 
demographic groups more than others. Rates of unemployment remain 
particularly severe among workers of color and workers with lower 
levels of educational attainment; for example, the overall unemployment 
rate in the United States was 4.2 percent in November 2021, but certain 
groups saw much higher rates: 6.7 percent for Black workers, 5.2 
percent for Hispanic or Latino workers, and 5.7 percent for workers 
without a high school diploma.\90\ Job losses have also been 
particularly steep among low-wage workers, with these workers remaining 
furthest from recovery as of the end of 2020.\91\ A severe recession, 
and its concentrated impact among low-income workers, has amplified 
food and housing insecurity, with an estimated nearly 20 million adults 
living in households where there is sometimes or often not enough food 
to eat and an estimated 12 million adults living in households that 
were not current on rent.\92\
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    \90\ U.S. Bureau of Labor Statistics, Labor Force Statistics 
from the Current Population Survey: Employment status of the 
civilian population by sex and age (December 6, 2021), <a href="https://www.bls.gov/news.release/empsit.t01.htm">https://www.bls.gov/news.release/empsit.t01.htm</a> (last visited December 7, 
2021); U.S. Bureau of Labor Statistics, Labor Force Statistics from 
the Current Population Survey: Employment status of the civilian 
noninstitutional population by race, Hispanic or Latino ethnicity, 
sex, and age (December 6, 2021), <a href="https://www.bls.gov/web/empsit/cpseea04.htm">https://www.bls.gov/web/empsit/cpseea04.htm</a> (last visited December 7, 2021); U.S. Bureau of Labor 
Statistics, Labor Force Statistics from the Current Population 
Survey: Employment status of the civilian noninstitutional 
population 25 years and over by educational attainment (December 6, 
2021), <a href="https://www.bls.gov/web/empsit/cpseea05.htm">https://www.bls.gov/web/empsit/cpseea05.htm</a> (last visited 
December 7, 2021).
    \91\ Elise Gould & Jori Kandra, Wages grew in 2020 because the 
bottom fell out of the low-wage labor market, Economic Policy 
Institute (Feb. 24, 2021), <a href="https://files.epi.org/pdf/219418.pdf">https://files.epi.org/pdf/219418.pdf</a>. See 
also, Michael Dalton et al., The K-Shaped Recovery: Examining the 
Diverging Fortunes of Workers in the Recovery from the COVID-19 
Pandemic using Business and Household Survey Microdata, U.S. Bureau 
of Labor Statistics Working Paper Series (July 2021), <a href="https://www.bls.gov/osmr/research-papers/2021/pdf/ec210020.pdf">https://www.bls.gov/osmr/research-papers/2021/pdf/ec210020.pdf</a>.
    \92\ Center on Budget and Policy Priorities, Tracking the COVID-
19 Recession's Effects on Food, Housing, and Employment Hardships, 
<a href="https://www.cbpp.org/research/poverty-and-inequality/tracking-the-covid-19-economys-effects-on-food-housing-and">https://www.cbpp.org/research/poverty-and-inequality/tracking-the-covid-19-economys-effects-on-food-housing-and</a> (last visited December 
17, 2021).
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    While economic effects have been seen across many communities, 
there are additional disparities by race and income. For example, 
approximately

[[Page 4358]]

half of low-income, Black, and Hispanic parents reported difficulty 
covering costs related to food, housing, utility, or medical care.\93\ 
Over the course of the pandemic, inequities also manifested along 
gender lines, as schools closed to in-person activities, leaving many 
working families without childcare during the day.\94\ Women of color 
have been hit especially hard: The labor force participation rate for 
Black women has fallen by 3.6 percentage points \95\ during the 
pandemic as compared to 1.3 percentage points for Black men \96\ and 
1.7 percentage points for White women.\97\
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    \93\ Michael Karpman, Dulce Gonzalez, Genevieve M. Kenney, 
Parents Are Struggling to Provide for Their Families during the 
Pandemic, Urban Institute (May 2020), <a href="https://www.urban.org/research/publication/parents-are-struggling-provide-their-families-during-pandemic?utm_source=urban_researcher&utm_medium=email&utm_campaign=covid_parents&utm_term=lhp">https://www.urban.org/research/publication/parents-are-struggling-provide-their-families-during-pandemic?utm_source=urban_researcher&utm_medium=email&utm_campaign=covid_parents&utm_term=lhp</a>.
    \94\ Women have carried a larger share of childcare 
responsibilities than men during the COVID-19 crisis. See, e.g., 
Gema Zamarro & Mar[iacute]a J. Prados, Gender differences in 
couples' division of childcare, work and mental health during COVID-
19, Rev. Econ. Household 19:11-40 (2021), available at <a href="https://link.springer.com/article/10.1007/s11150-020-09534-7">https://link.springer.com/article/10.1007/s11150-020-09534-7</a>; Titan Alon et 
al., The Impact of COVID-19 on Gender Equality, National Bureau of 
Economic Research Working Paper 26947 (April 2020), available at 
<a href="https://www.nber.org/papers/w26947">https://www.nber.org/papers/w26947</a>.
    \95\ U.S. Bureau of Labor Statistics, Labor Force Participation 
Rate--20 Yrs. & Over, Black or African American Women [LNS11300032], 
retrieved from FRED, Federal Reserve Bank of St. Louis; <a href="https://fred.stlouisfed.org/series/LNS11300032">https://fred.stlouisfed.org/series/LNS11300032</a> (last visited December 7, 
2021).
    \96\ U.S. Bureau of Labor Statistics, Labor Force Participation 
Rate--20 Yrs. & Over, Black or African American Men [LNS11300031], 
retrieved from FRED, Federal Reserve Bank of St. Louis; <a href="https://fred.stlouisfed.org/series/LNS11300031">https://fred.stlouisfed.org/series/LNS11300031</a> (last visited December 7, 
2021).
    \97\ U.S. Bureau of Labor Statistics, Labor Force Participation 
Rate--20 Yrs. & Over, White Women [LNS11300029], retrieved from 
FRED, Federal Reserve Bank of St. Louis; <a href="https://fred.stlouisfed.org/series/LNS11300029">https://fred.stlouisfed.org/series/LNS11300029</a> (last visited December 7, 
2021).
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    As the economy recovers, the effects of the pandemic-related 
recession may continue to impact households, including a risk of 
longer-term effects on earnings and economic potential. For example, 
unemployed workers, especially those who have experienced longer 
periods of unemployment, earn lower wages over the long term once 
rehired.\98\ In addition to the labor market consequences for 
unemployed workers, recessions can also cause longer-term economic 
challenges through, among other factors, damaged consumer credit scores 
\99\ and reduced familial and childhood wellbeing.\100\ These potential 
long-term economic consequences underscore the continued need for 
robust policy support.
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    \98\ See, e.g., Michael Greenstone & Adam Looney, Unemployment 
and Earnings Losses: A Look at Long-Term Impacts of the Great 
Recession on American Workers, Brookings Institution (Nov. 4, 2011), 
<a href="https://www.brookings.edu/blog/jobs/2011/11/04/unemployment-and-earnings-losses-a-look-at-long-term-impacts-of-the-great-recession-on-american-workers/">https://www.brookings.edu/blog/jobs/2011/11/04/unemployment-and-earnings-losses-a-look-at-long-term-impacts-of-the-great-recession-on-american-workers/</a>.
    \99\ Chi Chi Wu, Solving the Credit Conundrum: Helping 
Consumers' Credit Records Impaired by the Foreclosure Crisis and 
Great Recession, National Consumer Law Center (Dec. 2013), <a href="https://www.nclc.org/images/pdf/credit_reports/report-credit-conundrum-2013.pdf">https://www.nclc.org/images/pdf/credit_reports/report-credit-conundrum-2013.pdf</a>.
    \100\ Irwin Garfinkel, Sara McLanahan, Christopher Wimer, eds., 
Children of the Great Recession, Russell Sage Foundation (Aug. 
2016), available at <a href="https://www.russellsage.org/publications/children-great-recession">https://www.russellsage.org/publications/children-great-recession</a>.
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    Low- and moderate-income households, those with income levels at or 
below 300 percent of the federal poverty level (FPL), face particular 
hardships and challenges. These households report much higher rates of 
food insecurity and housing hardships than households with higher 
incomes. For example, households with incomes at or below 300 percent 
FPL are several times more likely to have reported struggling with food 
insecurity compared to households with income above 300 percent 
FPL.\101\ Similarly, low- and moderate-income households reported being 
housing insecure \102\ at rates more than twice as high as higher-
income households, and low- and moderate-income households reported 
housing quality hardship \103\ at rates statistically significantly 
greater than the rate for higher-income households.\104\ The economic 
crisis caused by the pandemic worsened economic outcomes for workers in 
many low- and moderate-income households. Industries that employed low-
wage workers experienced a disproportionate level of job loss. For 
example, from February 2020 to February 2021, the hospitality and 
leisure industry lost nearly 3.5 million jobs.\105\ While the entire 
industry was impacted, 72 percent of the job losses occurred in the 
lowest wage service occupations compared to only a 6 percent rate of 
job loss in the highest wage management and finance jobs.\106\ Similar 
trends exist in other heavily impacted industries. In public education, 
the lowest wage occupations, service and transportation jobs, saw a job 
loss rate of 20 and 26 percent, respectively.\107\ During that same 
time period, the highest wage occupations in public education, 
management, actually saw jobs increase by 7 percent.\108\
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    \101\ Kyle J. Casewell and Stephen Zuckerman, Food Insecurity, 
Housing Hardship, and Medical Care Utilization, Urban Institute 
(June 2018), available at <a href="https://www.urban.org/sites/default/files/publication/98701/2001896_foodinsecurity_housinghardship_medicalcareutilization_finalized.pdf">https://www.urban.org/sites/default/files/publication/98701/2001896_foodinsecurity_housinghardship_medicalcareutilization_finalized.pdf</a>.
    \102\ Housing insecurity is defined as not paying the full 
amount of rent or mortgage and/or utility bills (gas, oil, or 
electricity) sometime in the previous 12 months.
    \103\ Housing quality hardship is defined as an affirmative 
response to one or more questions related to problems with a 
respondent's physical dwelling: Pests and/or insects; leaking roof 
or ceiling; windows that are broken or cannot shut; exposed 
electrical wires; broken plumbing (toilet, hot water, other); holes 
in walls, ceiling, or floor; no appliances (refrigerator or stove); 
and no phone (of any kind).
    \104\ Id.
    \105\ Elise Gould and Melat Kassa. Low-wage, low-hours workers 
were hit hardest in the COVID-19 recession: The State of Working 
America 2020 employment report, Economic Policy Institute (May 
2021), available at <a href="https://www.epi.org/publication/swa-2020-employment-report/">https://www.epi.org/publication/swa-2020-employment-report/</a>.
    \106\ Id.
    \107\ Id.
    \108\ Id.
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    While many households suffered negative economic outcomes as a 
result of the COVID-19 pandemic and economic recession, households with 
low incomes were impacted in disproportionate and exceptional ways. 
From January 2020 to March 2021, low-wage workers experienced job loss 
at a rate five times higher than middle-wage workers, and high-wage 
workers actually experienced an increase in job opportunities.\109\ 
Because workers in low-income households were more likely to lose their 
job or experience reductions in pay, those same households were also 
more likely to experience economic hardships like trouble paying 
utility bills, affording rent or mortgage payments, purchasing food, 
and paying for medical expenses.\110\ The disproportionate negative 
impacts the pandemic has had on low-income families extend beyond 
financial insecurity. For example, low-income families have reported 
higher levels of social isolation, stress, and other negative mental 
health outcomes during the pandemic. While over half of all U.S. adults 
report that their mental health was negatively affected by the 
pandemic, adults with low incomes reported major negative mental health 
impacts at a rate nearly twice that of adults with high incomes.\111\
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    \109\ R. Chetty, J. Friedman, N. Hendren, M. Stepner, & Team, T. 
O. I., The Economic Impacts of COVID-19: Evidence from a New Public 
Database Built Using Private Sector Data (No. w27431; p. w27431) 
(2020), National Bureau of Economic Research. <a href="https://doi.org/10.3386/w27431">https://doi.org/10.3386/w27431</a>.
    \110\ M. Despard, Michal Grinstein-Weiss, Yung Chun, and Stephen 
Roll, COVID-19 job and income loss leading to more hunger and 
financial hardship, Brookings Institute (July 13, 2020), <a href="https://www.brookings.edu/blog/upfront/2020/07/13/covid-19-job-and-income-loss-leading-to-more-hunger-and-financial-hardship/">https://www.brookings.edu/blog/upfront/2020/07/13/covid-19-job-and-income-loss-leading-to-more-hunger-and-financial-hardship/</a>.
    \111\ N. Panchal, R. Kamal, C. Mu[ntilde]ana, & P. Chidambaram, 
The Implications of COVID-19 for Mental Health and Substance Use, 
Kaiser Family Foundation (February 10, 2021), <a href="https://www.kff.org/coronavirus-covid-19/issue-brief/the-implications-of-covid-19-for-mental-health-and-substance-use/">https://www.kff.org/coronavirus-covid-19/issue-brief/the-implications-of-covid-19-for-mental-health-and-substance-use/</a>.

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[[Page 4359]]

Summary of Interim Final Rule and Final Rule Structure
    Summary: The interim final rule provided a non-exhaustive list of 
enumerated eligible uses to respond to the negative economic impacts of 
the pandemic through assistance to households, as well as a standard 
for assessing whether uses of funds beyond those enumerated are 
eligible.
    The interim final rule described enumerated eligible uses for 
assistance to households in several categories: (1) Assistance to 
unemployed workers, (2) state Unemployment Insurance Trust Funds, (3) 
assistance to households, and (4) expenses to improve the efficacy of 
economic relief. Note that the interim final rule posed several 
questions to the public on enumerated eligible uses for assistance to 
households; comments on these questions are addressed in the relevant 
subject matter section below.
    In addition, in recognition that pre-existing health, economic, and 
social disparities contributed to disproportionate pandemic impacts in 
certain communities, the interim final rule also provided a broader 
list of enumerated eligible uses to respond to the pandemic in 
disproportionately impacted communities, specifically: (1) Building 
stronger communities through investments in housing and neighborhoods, 
(2) addressing educational disparities, and (3) promoting healthy 
childhood environments. In the interim final rule, under the Public 
Health section, recipients could also provide services to address 
health disparities and increase access to health and social services; 
these eligible uses have been re-organized into the Assistance to 
Households section to consolidate responses in disproportionately 
impacted communities and enhance clarity.
    This section addresses enumerated eligible uses in the final rule 
to respond to negative economic impacts to households. As a reminder, 
recipients may presume that a household or population that experienced 
unemployment, experienced increased food or housing insecurity, or is 
low or moderate income experienced negative economic impacts resulting 
from the pandemic, and recipients may provide services to them that 
respond to these impacts, including these enumerated eligible uses.
    For guidance on how to determine whether a particular use, beyond 
those enumerated, is eligible; further detail on which households and 
communities are presumed eligible for services; and how to identify 
eligible households and communities beyond those presumed eligible, see 
section General Provisions: Structure and Standards.
    Reorganizations and Cross-References: The final rule reorganizes 
all enumerated eligible uses for impacted and disproportionately 
impacted households into the section Assistance to Households, with the 
exception that expenses to improve the efficacy of economic relief has 
been re-categorized into a different section of the final rule for 
increased clarity; for discussion of that use category, see section 
General Provisions: Other.
    Note that in conducting this reorganization, and based on further 
analysis and in response to comments, Treasury has determined that 
several enumerated uses included in the interim final rule for 
disproportionately impacted communities are directly responsive to 
negative economic impacts experienced by impacted households. In the 
final rule, these uses have been moved from ``disproportionately 
impacted'' to ``impacted'' households accordingly, making these 
services available to both disproportionately impacted and impacted 
households. These uses include assistance applying for public benefits 
or services; programs or services that address or mitigate the impacts 
of the COVID-19 public health emergency on childhood health or welfare, 
including childcare, early learning services, programs to provide home 
visits, and services for families involved in the child welfare system 
and foster youth; programs to address the impacts of lost instructional 
time for students; \112\ and programs or services that address housing 
insecurity, lack of affordable housing, or homelessness.
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    \112\ For which recipients may presume that any student who did 
not have access to in-person instruction for a significant period of 
time was impacted by the pandemic.
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    The following activities remain enumerated eligible uses for 
disproportionately impacted households: Remediation of lead paint or 
other lead hazards; housing vouchers and assistance relocating to 
neighborhoods with higher levels of economic opportunity; and programs 
or services that address educational disparities, including assistance 
to high-poverty school districts to advance equitable funding across 
districts and geographies and evidence-based services to address the 
academic, social, emotional, and mental health needs of students.
Enumerated Eligible Uses for Impacted Households
    The interim final rule included several enumerated eligible uses to 
provide assistance to households or populations facing negative 
economic impacts due to COVID-19. Enumerated eligible uses included: 
Food assistance; rent, mortgage, or utility assistance; counseling and 
legal aid to prevent eviction or homelessness; emergency assistance for 
burials, home repairs, weatherization, or other needs; internet access 
or digital literacy assistance; cash assistance; or job training to 
address negative economic or public health impacts experienced due to a 
worker's occupation or level of training. It also posed a question as 
to what other types of services or costs Treasury should consider as 
eligible uses to respond to the negative economic impacts of COVID-19.
    This section addresses each of these enumerated eligible uses in 
turn, with the exception of job training, which has been re-categorized 
for increased clarity to the eligible use for ``assistance to 
unemployed and underemployed workers.'' In general, commenters 
supported inclusion of these enumerated eligible uses to address key 
economic needs among households due to the pandemic, and Treasury is 
maintaining these eligible uses in the final rule, in line with 
commenters' recommendations.
    1. Food assistance. The interim final rule included an enumerated 
eligible use for food assistance. Some commenters expressed support for 
this eligible use and emphasized the importance of aid to address food 
insecurity. Some commenters raised questions as to whether food 
assistance funds could be used to augment services provided through 
organizations like food banks, churches, and other food delivery 
services, or generally be sub-awarded to these organizations.
    Treasury Response: Treasury is maintaining this enumerated eligible 
use without change. Recipients may, as was the case under the interim 
final rule, administer programs through a wide range of entities, 
including nonprofit and for-profit entities, to carry out eligible uses 
on behalf of the recipient government (see section Distinguishing 
Subrecipients versus Beneficiaries). Further, Treasury is clarifying 
that capital expenditures related to food banks and other facilities 
primarily dedicated to addressing food insecurity are eligible; 
recipients seeking to use funds for capital expenditures should refer 
to the section Capital Expenditures in General

[[Page 4360]]

Provisions: Other for additional eligibility standards that apply to 
uses of funds for capital expenditures.
    2. Emergency housing assistance. The interim final rule included an 
enumerated eligible use for rent, mortgage, or utility assistance and 
counseling and legal aid to prevent eviction or homelessness.
    Public Comment: Several commenters supported the inclusion of 
eviction prevention activities as an eligible use given the high number 
of households behind on rent and potentially at risk of eviction. 
Following release of the interim final rule, Treasury had also received 
requests for elaboration on the types of eligible services in this 
category. Some commenters also recommended including assistance to 
households for delinquent property taxes, for example to prevent tax 
foreclosures on homes, as an enumerated eligible use.
    Treasury Response: In response to requests for elaboration on the 
types of eligible services for eviction prevention, Treasury has 
provided further guidance that these services include ``housing 
stability services that enable eligible households to maintain or 
obtain housing, such as housing counseling, fair housing counseling, 
case management related to housing stability, outreach to households at 
risk of eviction or promotion of housing support programs, housing 
related services for survivors of domestic abuse or human trafficking, 
and specialized services for individuals with disabilities or seniors 
that support their ability to access or maintain housing,'' as well as 
``legal aid such as legal services or attorney's fees related to 
eviction proceedings and maintaining housing stability, court-based 
eviction prevention or eviction diversion programs, and other legal 
services that help households maintain or obtain housing.'' \113\ 
Treasury also emphasized that recipients may work with court systems, 
nonprofits, and a wide range of other organizations to implement 
strategies to support housing stability and prevent evictions.
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    \113\ See FAQ 2.21. Coronavirus State and Local Fiscal Recovery 
Funds, Frequently Asked Questions, as of July 19, 2021; <a href="https://home.treasury.gov/system/files/136/SLFRPFAQ.pdf">https://home.treasury.gov/system/files/136/SLFRPFAQ.pdf</a>.
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    In the final rule, Treasury is maintaining these enumerated 
eligible uses, including those described in the interim final rule and 
later guidance, in line with commenters' recommendations. To enhance 
clarity, Treasury is also elaborating on some types of services 
included under this eligible use category; this remains a non-
exhaustive list of eligible services. For example, eligible services 
under this use category include: Rent, rental arrears, utility costs or 
arrears (e.g., electricity, gas, water and sewer, trash removal, and 
energy costs, such as fuel oil), reasonable accrued late fees (if not 
included in rental or utility arrears), mortgage payment assistance, 
financial assistance to allow a homeowner to reinstate a mortgage or to 
pay other housing-related costs related to a period of forbearance, 
delinquency, or default, mortgage principal reduction, facilitating 
mortgage interest rate reductions, counseling to prevent foreclosure or 
displacement, relocation expenses following eviction or foreclosure 
(e.g., rental security deposits, application or screening fees). 
Treasury is clarifying that assistance to households for delinquent 
property taxes, for example to prevent tax foreclosures on homes, was 
permissible under the interim final rule and continues to be so under 
the final rule. In addition, Treasury is also clarifying that 
recipients may administer utility assistance or address arrears on 
behalf of households through direct or bulk payments to utility 
providers to facilitate utility assistance to multiple consumers at 
once, so long as the payments offset customer balances and therefore 
provide assistance to households.
    This eligible use category also includes emergency assistance for 
individuals experiencing homelessness, either individual-level 
assistance (e.g., rapid rehousing services) or assistance for groups of 
individuals (e.g., master leases of hotels, motels, or similar 
facilities to expand available shelter).
    Further, Treasury is clarifying that transitional shelters (e.g., 
temporary residences for people experiencing homelessness) are eligible 
capital expenditures. Recipients seeking to use funds for capital 
expenditures should refer to the section Capital Expenditures in 
General Provisions: Other for additional eligibility standards that 
apply to uses of funds for capital expenditures.
    Note that this enumerated eligible use describes ``emergency 
housing assistance,'' or assistance for responses to the immediate or 
near-term negative economic impacts of the pandemic. The final rule 
also clarifies and expands the ability of recipients to use SLFRF funds 
to address the general lack of affordable housing and housing 
challenges underscored by the pandemic. For discussion of affordable 
housing eligible uses, including services that primarily increase 
access to affordable, high-quality housing and support stable housing 
and homeownership over the long term, see the eligible use for 
``promoting long-term housing security: Affordable housing and 
homelessness.''
    3. Emergency assistance for pressing needs: Burials, home repairs, 
weatherization, or other needs. The interim final rule included an 
enumerated eligible use for emergency assistance for burials, home 
repairs, weatherization, and other needs; these types of programs may 
provide emergency assistance for pressing and unavoidable household 
needs. Treasury did not receive comments on this eligible use and is 
maintaining it in the final rule.
    Background on Home Repairs and Weatherization: The economic 
downturn has meant fewer households had the resources needed to make 
necessary home repairs and improvements. In May 2021, 28 percent of 
landlords reported deferring maintenance and 27 percent of tenants 
reported maintenance requests going unanswered.\114\ While small and 
cosmetic repairs can often wait, deferring major repairs, such as 
plumbing needs, can result in unsafe and unhealthy living environments 
and, eventually, the need for more expensive repairs and fixes.
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    \114\ Jung Hyun Choi, Laurie Goodman, and Daniel Pang, The 
Pandemic Is Making It Difficult for Mom-and-Pop Landlords to 
Maintain Their Properties, Urban Institute (July 23, 2021), <a href="https://www.urban.org/urban-wire/pandemic-making-it-difficult-mom-and-pop-landlords-maintain-their-properties">https://www.urban.org/urban-wire/pandemic-making-it-difficult-mom-and-pop-landlords-maintain-their-properties</a>.
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    In addition to repairs, many homes are in need of weatherization. 
Weatherization assistance helps low- and moderate-income Americans save 
energy, reduce their utility bills, and keeps them and their homes 
safe. One in three households is energy insecure,\115\ meaning they do 
not have the ability to meet their energy needs.\116\ Weatherization 
efforts are particularly important for low- and moderate-income 
households. Households of color, renters, and households with low or 
moderate incomes are all more likely to report energy insecurity.\117\ 
These

[[Page 4361]]

disparities are partially a result of economic hardship but are also 
caused by inequitable access to housing with proper insulation, up to 
date heating, cooling, and ventilation systems, and functioning and up 
to date lighting and appliances.\118\ While programs that address the 
effects of energy hardships, like the Low-Income Home Energy Assistance 
Program (LIHEAP), are critical, weatherization attempts to address root 
causes by addressing issues that lead to energy insecurities.
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    \115\ U.S. Energy Information Administration, Residential Energy 
Consumption Survey (2017), Retrieved from <a href="https://www.eia.gov/consumption/residential/data/2015/hc/php/hc11.1.php">https://www.eia.gov/consumption/residential/data/2015/hc/php/hc11.1.php</a>.
     D. Hern[aacute]ndez, Understanding `energy insecurity' and why 
it matters to health, Social Science & Medicine, 167, 1-10 (2016), 
<a href="https://doi.org/10.1016/j.socscimed.2016.08.029">https://doi.org/10.1016/j.socscimed.2016.08.029</a>.
    \116\ Hern[aacute]ndez, D. (2016). Understanding `energy 
insecurity' and why it matters to health. Social Science & Medicine, 
167, 1-10. <a href="https://doi.org/10.1016/j.socscimed.2016.08.029">https://doi.org/10.1016/j.socscimed.2016.08.029</a>.
    \117\ U.S. Energy Information Administration, Residential Energy 
Consumption Survey (RECS) <a href="https://www.eia.gov/consumption/residential/data/2015/hc/php/hc11.1.php">https://www.eia.gov/consumption/residential/data/2015/hc/php/hc11.1.php</a>. (last visited November 9, 
2021)
    \118\ A. Drehobl, & L. Ross, Lifting the high energy burden in 
America's largest cities: How energy efficiency can improve low 
income and underserved communities, American Council for an Energy 
Efficient Economy (2016), <a href="https://www.aceee.org/sites/default/files/publications/researchreports/u1602.pdf">https://www.aceee.org/sites/default/files/publications/researchreports/u1602.pdf</a>.
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    4. Internet access or digital literacy assistance. The interim 
final rule included an enumerated eligible use for assistance to 
households for internet access or digital literacy assistance. This 
enumerated eligible use, which responds to the negative economic 
impacts of the pandemic on a household by providing assistance that 
helps them secure internet access or increase their ability to use 
computers and the internet, is separate from the eligible use category 
for investments in broadband infrastructure, under Sections 
602(c)(1)(D) and 603(c)(1)(D), which is used to build new broadband 
networks through infrastructure construction or modernization. For 
discussion of broadband infrastructure investment in the final rule, 
see section Broadband Infrastructure in Infrastructure.
    Background: The COVID-19 public health emergency has underscored 
the importance of universally available, high-speed, reliable, and 
affordable broadband coverage as millions of Americans rely on the 
internet to participate in, among other critical activities, school, 
healthcare, and work. Recognizing the need for such connectivity, SLFRF 
funds can be used to make necessary investments in broadband 
infrastructure that increase access over the long term, as well as the 
necessary supports to purchase internet access or gain digital literacy 
skills needed to complete activities of daily living during the 
pandemic.
    The National Telecommunications and Information Administration 
(NTIA) 

[…truncated; see source link]
Indexed from Federal Register on January 27, 2022.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.